Status, problems, and directions for developing property registers in Ukraine

Authors

  • Larisa Rainova Ph.D. in Economics, Senior Researcher of the Department of tax policy and tax regulation, State Educational and Scientific Institution «Academy of Financial Management», Kyiv, Ukraine https://orcid.org/0000-0002-8275-3094

DOI:

https://doi.org/10.5281/zenodo.17981728

Keywords:

cadastral and registration system model, State Land Cadastre, State Register of Real Rights to Immovable Property, tax on immovable property other than the land plot, payment for land

Abstract

The purpose of the study is to analyze the peculiarities of development and potential ways of improving property registers in Ukraine (the State Land Cadastre and the State Register of Real Rights to Immovable Property) within the framework of reforming the current property taxation system, taking into account best European practices. The research process involved the use of various methods, including historical and comparative analysis, analogies, systematization, and logical generalization. Results. The problematic aspects of forming the cadastral registration system in Ukraine are examined. The reasons for delays in the implementation of a unified automated cadastral registration system in Ukraine are identified, which ultimately led to the rejection of such an approach in favor of creating a two-component model that provided for the separation of land cadastre maintenance and registration of property rights to real estate. The types of cadastral registration systems were assessed according to their level of integration, and their advantages and disadvantages were identified. The current model of the cadastral registration system, the reasons for its preservation, and the consequences of this choice were analyzed. Conclusions are drawn about the insufficient efficiency of the current cadastral and registration systems, which do not guarantee the avoidance of errors and the security of information stored in their databases. It is proved that the transition of Ukraine from real estate taxation by area to taxation by value is expedient after the completion of the formation of the State Register of Real Rights to Immovable Property and the Land Cadastre. Only under the specified conditions will such a reform contribute to increasing the fairness, transparency and efficiency of the property taxation system, improving the level of revenues to local budgets and bringing Ukraine closer to the best European practices. In light of the challenges associated with the further development of the cadastral and registration system in Ukraine, as well as taking into account the general trends in the reform of similar systems in European countries, the need to continue reforms is justified in order to build an integrated system that would ensure the combination of cadastral and legal functions within a single register.

Published

2025-09-30

How to Cite

Rainova, L. (2025). Status, problems, and directions for developing property registers in Ukraine. Current Issues of Economic Sciences, (15). https://doi.org/10.5281/zenodo.17981728

Issue

Section

Accounting and taxation