The monograph was created on the basis of academic experience in the following sequence, introduction, relevance of the topic, 6 topics in the main research findings, conclusion, applications, references. The subject of the study is the production, financial, organizational and economic relations that arise between the economic entities involved in the processes of utilization of land resources. Methods are widely used in monograph preparation statistical, economic-mathematical, analysis and synthesis, comparative and logical approach and others.In the conditions of economic development, the expansion of the financial function of the land is an important aspect. In the monograph, a mechanism was developed to expand the financial function of the land. There were proposed conceptions of the subspecies of the land, taxation of land types, pledge of rights to the land, as well as the development of the use of land resources.