Zemleustrìj, Kadastr ì Monìtorìng Zemelʹ (Jul 2023)
Transformation of land and cadastral accounting of the quantity and quality of land in Ukraine in the conditions of post-war recovery
Abstract
The state land cadastre has always played an important role in regulating land relations in the country. With the adoption of the current Land Code of Ukraine in 2001 and the establishment of the land market, issues related to land accounting have become particularly relevant. There is a need to provide users with accurate and reliable information about each land plot, including its area, composition of land categories, distribution of land by owners and land users, condition, quality, and evaluation of land resources, as well as the efficiency of their use. Land accounting is known to be one of the main types of economic accounting and forms a unified system. Unlike land registration, the nature of land accounting has not been extensively studied for a long time. During the Soviet period, accounting mostly had a technical nature and primarily served statistical and economic functions. However, while recognizing the unity of economic accounting, it should be noted that different types of accounting solve their own tasks, using their own specific methods and techniques [1]. This paper examines the transformation of land accounting in Ukraine, focusing on the peculiarities of the historical development of the accounting system from the beginning of Ukraine's independence in 1990 to the present period. The stages of the development of the accounting system, the roles of various institutions, and legislative changes that have influenced this process are analyzed. Emphasis is placed on the essence and functions of the state land cadastre, as well as the role of the cadastre in regulating land relations and ensuring the rational management of land resources. Special attention is given to the period of administrative-territorial reform, local self-government reform, decentralization, and post-war development of the land cadastre. Keywords: land cadastre, efficiency, land accounting, monetary valuation of land, land registration, territorial development, spatial planning, land protection, post-war recovery.
