NEW CHALLENGES WITHIN THE EVALUATED SOIL-ECOLOGICAL UNITS VALUATION IN THE CZECH REPUBLIC

Annotation: The aim of this article is to determine the development of individual factors entering the final valuation of ESEU in the Czech Republic on the basis of a data set, which utilizes mainly climate changes and changes in the structure of arable land use in the period under review (2000-2018). Currently, individual ESEU prices range between CZK 1.15-19.79 CZK/m(2). In total, 2278 ESEU codes are defined in the Czech Republic. The basis of the ESEU valuation is the creation of type structures for valuation (TSV, in Czech OTS), which express the proportions of appropriate representation of the most important arable crops. The data set contains average monthly temperatures and precipitation in the Czech Republic for the period 2000-2018 and detailed characteristics of the arable crops representation again for the period 2004-2018. The results show that the share of some crops on arable land has changed significantly in the monitored period 2000-2018. It is mainly an increase in the share of oil-seed rape - an increase of 60% and legumes - an increase of 23% over the period under review. On the other hand, there is a very significant decrease in barley - a decrease of 30% and rye - a decrease of 60%. At the same time, there are also climate changes, which are reflected in the inaccurate classification of ESEU in the given climate region, due to the increasing average temperature and the change in the average rainfall. These factors must be included in the ESEU and updated. At the same time, the land valuation system serves as a tool for calculating the tax liability of farms within the real estate tax.