Introduction. The issues of land use are among the key in directing our country towards sustainable development that is possible only if the appropriate reforms and strengthening of the legal framework for macro-and micro-economic systems and the industrial and territorial aspects of national economy are linked. In this, agricultural lands are traditionally in the focus of domestic scientists. At the same time, the need to improve social standards in the country actualises the issues related to recreational land. Thus, the issues related to synergies of land use processes are of particular interest. The purpose of the article is to investigate economic and legal issues regarding the rural and recreational land use in Ukraine, especially in the context of synergy of industrial economic processes. Results. The article offers a methodological approach to forming of the economic and legal mechanism for land use with a focus of attention for its regulatory functions in the national economy system, namely in agriculture and recreation industries. The synergy in the use of recreational and rural lands is considered by the example of opportunities of the rural green tourism and recreation in Ukraine. We have investigated the factors of determining the legal grounds of land use and the related economic activity of agricultural enterprises. We have analysed the existing special tax regime and the features of state support that ensure sustainable development of production and processing of agricultural products. Conclusions. The described approach to the formation of economic and legal mechanism of rural and recreational land use takes into account the transitional nature of socio-economic and natural ecological processes of sustainable development in Ukraine. The authors suggest two ways in which economic and legal transformations could be implemented. Firstly, it is necessary to create regulatory legal and organisational prerequisites for the regulation of land use processes considering the specificity of the temporary crisis state of the national economy. Secondly, it concerns the implementation of the special tax regime and state support that ensures sustainable development of agriculture production and also contributes to the development of the rural green tourism and recreation in Ukraine. Keywords: Land Use; Recreational Land; Rural Land; Economic and Legal Mechanism; Tax Regime JEL Classification: K23; L83; O13 DOI: http://dx.doi.org/10.21003/ea.V156-0012 Шевченко Г. М. кандидат економічних наук, доцент, кафедра управління, Сумський державний університет, Суми, Україна Пахомов В. В. кандидат юридичних наук, доцент, завідувач кафедри судочинства та міжнародного права, Сумський державний університет, Суми, Україна Петрушенко М. М. доктор економічних наук, доцент, кафедра управління, Сумський державний університет, Суми, Україна Економічні та правові питання використання земель сільських населених пунктів і земель рекреаційного призначення в Україні Анотація. У статті досліджено найбільш актуальні питання екон...
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