Tools for ensuring of correct accounting of taxes during the alienation of land plots
DOI:
https://doi.org/10.33987/vsed.1(72).2020.85-104Keywords:
land plots, land improvements, privatization, rating, market value, right of use, ownership, taxesAbstract
The article summarizes the results of the procedure of privatization of state property in Ukraine during 2015–2019. It is established, that one of the main obstacles that leads to short payment of funds from the privatization of state property to the state budget, compared to the planned targets, is the actual «free appropriation» of land plots by economic entities during the sale of real estate due to ambiguous interpretation of the provisions of the Land Code of Ukraine and the National Valuation Standard 2 «Real Estate Valuation». The subject of research – the mechanisms of privatization of state property. The purpose of the article is to develop tools to combat corruption during the privatization of land plots, thus ensuring the correct calculation and payment of taxes to the state budget of Ukraine from these agreements. Research methods – general scientific. It has been proven, that a corruption scheme associated with an illegal appropriation of a land plot begins with the acquisition by the business entity of the right to use it. An incorrect interpretation of the provisions of the Land Code of Ukraine in the future leads to the illegal acquisition by the user of the right of ownership to the specified land plot, avoiding the privatization procedure. It is substantiated, that corruption schemes occur as a result of extremely weak control over the activities of notaries and appraisers on the part of the main regulator of appraisal activities in Ukraine – the State Property Fund of Ukraine. A number of recommendations are formulated with the aim of preventing losses to the state during privatization. In particular, it is proposed to supplement the norms of legal framework in terms of a direct prohibition for notaries to register ownership of land plots, which belong to the state, without a privatization procedure. It is necessary to make changes to the regulatory framework of Ukraine in terms of enabling the appraiser to calculate the market value of land plots in the absence of a cadastral number.
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