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The Impact of the Land Market Law on Land Audit
Mysiuk V. O., Tatenko M. Y., Tatenko N. Y.

Mysiuk, Viktoriia O., Tatenko, Myroslav Yu., and Tatenko, Nazar Yu. (2020) “The Impact of the Land Market Law on Land Audit.” Business Inform 8:178–183.
https://doi.org/10.32983/2222-4459-2020-8-178-183

Section: Accounting and Auditing

Article is written in English
Downloads/views: 6

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UDC 657.6

Abstract:
The article researches the peculiarities of soil audit on the territory of Ukraine. The main problematic issues of practical nature arising in the process of purchase, sale, lease and other operations with a land plot are substantiated. The main stages of soil audit are reflected and disclosed. In particular, peculiarities of the online service Feodal.online, which substantially simplifies this type of verification, and the main advantages of this service are covered. The association «Zelena Spilka Ukrainy» («Green Union of Ukraine»), which is the leader among soil audits, is briefly characterized. The main provisions of the Law «On amendments to certain legislative acts of Ukraine concerning the conditions of circulation of agricultural lands» No. 552-IX, which was adopted by the Verkhovna Rada on March 31, 2020, are analyzed. The opinion of numerous scholars, practitioners and politicians about the advantages and disadvantages of this regulatory act is disclosed. Historical facts concerning the moratorium on land sales are briefly explained. The list of countries that do not have land markets is presented. The peculiarities of land taxation, dependence of the amount of tax on the amount of regulatory and monetary valuation are considered, it is indicated what articles of the Tax Code of Ukraine should be changed and supplemented. The conformity of the draft laws of Ukraine «On the State inventory (audit) of lands» No. 2405 of 08.11.2019 and «On amendments to certain legislative acts of Ukraine regarding the conditions of circulation of agricultural lands» No. 552-IX of 31.03.2020 are analyzed. The main advantages (according to the authors) of the land law are disclosed, a number of inaccuracies and contradictions arising from the adoption of the law on the land market are considered. As a result, the main effective ways of improving the legislation in this sphere are proposed, taking into account features of the Ukrainian market economy.

Keywords: audit, land plots, legislation, online service, land market, main provisions.

Fig.: 1. Tabl.: 3. Bibl.: 15.

Mysiuk Viktoriia O. – Candidate of Sciences (Economics), Associate Professor, Department of Financial Analysis and Auditing, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Tatenko Myroslav Yu. – Student, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Tatenko Nazar Yu. – Student, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

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