Importance In this article, we cover the main aspects of our own approach to choosing the management of land that is classified as municipal property. Objectives We aim to study the practice of generating tax and nontax revenues from the use of municipal land and develop a methodological approach to the rationale for choosing an effective use case based on an assessment of possible tax and nontax revenues in the municipal budget. Methods For the study, we used the historical and systems approaches, and the methods of analysis, synthesis, and statistical analysis. Results The article identifies the problems of valuation of municipal land parcels and proposes a mechanism to search for an equilibrium point of tax and nontax revenues in the local budget under different options for the unoccupied land use for the subsequent development of management decisions. Conclusions To find a rational use of each free land of municipal ownership, it is necessary to apply the conceptual provisions of economic and organizational modelling of financial flows. This will help to reconcile the economic interests of the municipality as well as the individuals or legal entities volunteered to acquire or lease the plot of land.
Keywords: land resources, free land plot, municipal ownership, land use option
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