COMPARATIVE ANALYSIS OF INSTITUTIONAL AND METHODOLOGICAL MODELS OF CADASTRAL VALUATION OF AGRICULTURAL LAND: INTERNATIONAL EXPERIENCE AND IMPLICATIONS FOR MODERNIZATION OF THE RUSSIAN SYSTEM

The purpose of the research is to identify the key institutional and methodological features of agricultural lands cadastral assessment systems in countries with developed market economies (EU, USA, Canada) to develop scientifically based recommendations for improving Russian practice. The methodology is based on a comparative analysis, including systemic and comparative legal approaches, which allowed for a comparative study of regulatory frameworks, organizational structures, and calculation methods. The research results were systematized within the framework of three identified models: 1) the fiscal-oriented centralized the EU model based on a normative income approach and detailed soil bonitation; 2) the decentralized market model of the USA, based on mass regression assessment methods and the priority of transaction data; 3) Canada's hybrid model, combining provincial autonomy with elements of market and regulatory approaches, including special legal regimes for the protection of agricultural land use (for example, "productive value" in Saskatchewan). The scientific novelty lies in proving the complementarity of the basic principles of these models and developing, based on them, the concept of an adaptive hybrid model for modernizing the Russian state cadastral assessment system. The conclusions and practical recommendations of the article are aimed at forming in Russia a fair, economically justified, and functionally effective assessment system capable of becoming the basis for the rational management of land resources and the sustainable development of the agro-industrial complex.