Mechanics, Materials Science & Engineering, July 2016
ISSN 2412-5954
Taxation of Public Owned Land for Real Estate Reconstruction in Kiev, Ukraine . . Malashevskyy 1, I.M. Ciobanu 2,a 1 candidate of technical sciences, associate professor, Head of the Land Management, Geoinformation and Cadastre department of the Institute of Advanced Education Kyiv National University of Construction and Architecture, Kyiv, Ukraine 2 candidate of technical sciences, associate professor of the Land Management, Geoinformation and Cadastre department of the Institute of Advanced Education Kyiv National University of Construction and Architecture, Kyiv, Ukraine a jdoroshenko@ukr.net DOI 10.13140/RG.2.1.1209.6243
Keywords: land tax, rent of land, reconstruction, real property.
ABSTRACT. Researched of plots and fences used during the reconstruction of real estate in the city Kiev and proposed taxation on public owned land for a period of reconstruction of the real estate. On the base of these calculations, demonstrate the feasibility of such a land taxation.
Problem definition. Public lands should ensure the proper functioning of settlements. The current Land Code of Ukraine [1] does not explicitly state the total used land. However, according to the settlements (squares, streets, driveways, roads, embankments, beaches, parks, squares, avenues, cemeteries, places of disposal and waste management, and etc.) (Article 83). A characteristic feature of the total land use is its free nature of use for the personal needs of the entire population. The operation of this land is carried out by an unlimited range of subjects that are not related to each by reciprocal rights and obligations, in accordance with established procedure. Typically, they are owned either by state or municipal authorities and cannot be transferred to private ownership. On these lands, the construction of permanent buildings and premises that comply with the purpose of these lands, as well as temporary premises, without prejudice to the land with special destination. Ukrainian law provides the possibility of limiting the right to use these lands (particularly during construction or other works) by closing driveways, streets etc. But this requires a decision issued by an authorized state body or local administration authority. Improvement of these lands is performed by municipal authorities of local councils and their subordinate organizations and institutions. They are also responsible for the proper operation of these lands [2]. According to the current legislation of Ukraine [1, 3] public land is exempt from land fee, but today there are cases where reconstruction of the existing building or facility occurs without registration of ownership or land use, and hence, without the development of land use documentation even though this land is occupied, especially by fence and no land tax for their use is charged. Funds obtained from land tax payment for the use of land during the period of reconstruction of houses will contribute to filling local budgets and an effective management of land in the respective region. The main material. When for allocation of a land plot for property construction special documentation for land management is elaborated, which clearly indicates the limits of the construction site and, if necessary, establishes a temporary rent for the land during the construction MMSE Journal. Open Access www.mmse.xyz
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