Fiscal results of land use and institutional constraints in the administration of land relations

The importance of the land resources market is increasing under conditions of a more complex land use structure, transformation of fiscal mechanisms, and higher requirements for the efficiency of public administration. For the Republic of Kazakhstan, these processes are particularly relevant given the scale of its territory, the high share of agricultural land, and the need to ensure stable budget revenues from land use. The objective is to assess the fiscal results of the functioning of agricultural land and analyze the optimality of land fund management practices in the republic. Methods include economic research and analytical generalization for monitoring the dynamics of revenues from land use, comparison of indicators to assess different types of tax and non-tax pay ments and identify structural shifts in the land rent mechanism, and an institutional approach to determine the effectiveness of public management mechanisms, administrative barriers, and dupli cation of functions between levels of government regulation. Results indicate a shift in emphasis from regular tax revenues to non-tax revenues related to leasing and transactions involving land rights. It is shown that lease payments demonstrate a more stable and predictable trend compared to one-time income from land alienation. Regulatory constraints that reduce the stability of fiscal outcomes have been identified, including complex administrative procedures and fragmented regulatory control. Conclusions show that increasing the efficiency of the land resources market re quires strengthening the role of lease relations, improving cadastral and fiscal administration, and enhancing coordination between government bodies at different levels

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