Economic and legal ensurance for rational use and protection of lands: historical and legal aspects

The article is devoted to the study of the historical and legal aspects of the economic and legal support for the rational use and protection of land in Ukraine, analyzing the evolution of legislative approaches from the Soviet period to the present day. During Soviet times, particularly under the Land Code of the Ukrainian SSR of 1970, land users were obliged to increase soil fertility, prevent land degradation such as salinization, waterlogging, or erosion, and implement agrotechnical measures to protect land from pollution. Industrial and agricultural entities were required to avoid land contamination with waste and wastewater, and to take measures to prevent the harmful effects of pesticides. Material incentives were introduced for those who improved soil fertility or developed unused land; however, these mechanisms remained underdeveloped due to the lack of detailed regulatory frameworks. After Ukraine gained independence, the Land Code of the Ukrainian SSR of 1990 introduced a market-based land system, paid land use (in the form of land tax and lease payments), and multi-subject ownership rights, which became the foundation for land reform launched by the Resolution of the Verkhovna Rada of the Ukrainian SSR on December 18, 1990. The Law of Ukraine «On Land Payment» of 1992 established economic instruments, directing funds from land payments toward financing measures for rational land use, improving soil fertility, conducting land cadastre, land management, and land monitoring. Subsequent environmental legislation, including the Forest Code, the Water Code of Ukraine, and the Subsoil Code, expanded economic incentives, including compensation and preferential loans for environmental protection measures. The current Land Code of Ukraine provides a comprehensive system of economic incentives, such as tax and credit benefits, budget financing for land restoration, exemption from land payments during the period of agricultural development or land improvement, and compensation for income loss due to the conservation of degraded lands. However, the implementation of these measures is complicated by the lack of effective mechanisms for preferential lending, compensation for degraded lands, and inconsistencies between the provisions of the Land and Tax Codes. The article emphasizes the need to improve environmental legislation and practical mechanisms to ensure sustainable land resource management, enhance soil fertility, and prevent land degradation by aligning economic incentives with environmental objectives.