The Role of Fiscal Instruments in the Implementation of Low-Carbon Agriculture

Purpose. The study purpose is to determine the aspects for improving the fiscal toolkit as an economic lever for regulating agricultural land use with the optimized approach to the selection of areas of introduction of the low-carbon development for the formation of organizational and economic management conditions towards the ensuring of restoration and preservation of agricultural resource potential. Methodology / approach. In this work, we used the following research methods: monographic, statistical analysis, graphic, correlation and regression analysis. The national and international documents of legal framework for regulating the processes of agricultural land use, materials of the State Statistics Service of Ukraine were used. Results. Based on the ecological and economic efficiency analysis of agricultural land use, the priority of obtaining profits in contrast to the problems of the restoration and preservation of the agricultural resource potential was demonstrated, thanks to which Ukraine took the lead in many commodity crops export. The soil fertility decline is a reason of formed threat to agroecological and food security. Based on the assessment of the nitrogen balance flows, the amount of removal of nutrients from the soil cover was estimated. Originality / scientific novelty. The expediency of using an improved tax instrument for land use as an economic lever for the formation of organizational and economic conditions of management with a focus on the introduction of the principles of the green economy is substantiated. This improvement consists in the correction factor proposed for the first time to the calculated volumes of tax collections. This coefficient allows taking into account the characteristics of the land use effectiveness in combination with the coefficients of carbon stock changes of the internationally recognized methodology UN Intergovernmental Panel on Climate Change (IPCC). Based on the improvement of the target agroecological zoning approach (on the example of the Odesa region), an approach to establishing the priority of land plots from the point of view of the perspective of introducing low-carbon land use is proposed. Practical value / implications. The proposed approach opens the possibility to optimize efforts to introduce low-carbon land use and therefore to restore and preserve agro-resource potential. The national crop production competitiveness is ensured by this. Therefore, this approach can be taken as a basis for the introduction of the latest green economy tools for the agricultural land use sector at the level of territorial communities.

研究目的：本研究旨在明确优化财政工具的实施路径，将其作为调节农用地利用的经济杠杆，并通过采用优化方法遴选低碳发展引入区域，以构建旨在恢复与保护农业资源潜力的组织经济管理条件。
研究方法与路径：本研究采用的研究方法包括个案研究法、统计分析法、图表分析法、相关与回归分析法。本研究同时参考了调节农用地利用过程的国内外法律法规框架文件，以及乌克兰国家统计服务局（State Statistics Service of Ukraine）的相关统计资料。
研究结果：通过对农用地利用的生态经济效率进行分析，本研究证实，相较于农业资源潜力的恢复与保护工作，当前农用地利用更优先追求经济效益，这也是乌克兰在诸多商品作物出口领域占据领先地位的原因。但与此同时，土壤肥力下降已对农业生态安全与粮食安全构成威胁。本研究通过氮平衡流量评估，估算出了从土壤覆被中流失的养分总量。
研究原创性与科学新颖性：本研究论证了将优化后的土地使用税收工具作为经济杠杆的合理性，该工具旨在构建以推广绿色经济原则为核心的组织经济管理条件。本次优化首次提出了针对税收征缴测算额的修正系数，该系数可结合土地利用效益特征与联合国政府间气候变化专门委员会（UN Intergovernmental Panel on Climate Change, IPCC）国际公认方法中的碳储量变化系数进行综合测算。此外，本研究在目标农业生态区划方法（以敖德萨州为例）的优化基础上，提出了从低碳土地利用推广视角出发的土地地块优先级确定方法。
实践价值与应用启示：本研究提出的方法可优化低碳土地利用推广工作的投入力度，进而助力恢复与保护农业资源潜力，同时保障本国农作物生产的竞争力。因此，该方法可作为在基层社区层面推广农用地利用领域新型绿色经济工具的实践基础。