Evolution of methodological approaches to the state cadastral valuation of agricultural land from the perspective of business development

The present paper is devoted to methodological features of determining the cadastral value of agricultural land plots in large regions of the Russian Federation. The study applied methods of comparative, expert, analytical, information-statistical and graphical analysis of data provided by the Ministry of Economic Development, the Federal State Registration, Cadastre and Cartography Service (Rosreestr), the Ministry of Finance, the Federal Tax Service, the Federal State Statistics Service, local government reports on socio-economic development, as well as statistical collections. The transition of Russian economy to market princi-ples required an accelerated transformation of all socio-economic areas, including that of land relations. Un-der market conditions, the role of cadastral valuation of agricultural land plots as an important tool for regu-lating land property relations and its impact on the efficiency of land use has increased. In modern Russia, the institute of state cadastral valuation has been developing for more than 20 years. This period was char-acterised by methodological errors and miscalculations, which hinder the development of the state cadastral land valuation. In this article, we analyse the methodological approaches and principles of mass (cadastral) valuation of agricultural land, including their evolution to in-site state cadastral valuation of agricultural land. An analysis of the regulatory and methodological support of the current cadastral valuation of agricultural land plots was carried out.