Effective cadastral and accounting systems are essential prerequisites for the land market, taxation, and land resource management

Abstract

The full-scale war has significantly exacerbated the challenges related to the cadastral and accounting registration of land resources in Ukraine. These circumstances necessitate a thorough examination of the existing cadastral and accounting systems and the substantiation of strategic directions for their improvement. The purpose of this study is to critically assess the domestic procedures for the cadastral registration of land resources, to identify major inconsistencies in land accounting practices, and to outline principal directions for the modernisation and post-war reorganisation of cadastral and accounting systems.
The methodology employed in this research includes a systematic analysis of deficiencies in cadastral and accounting practices, a critical review of academic publications addressing land registration issues, an evaluation of current trends, and the identification of potential solutions.

The findings indicate that the functioning of the State Land Cadastre and the State Register of Property Rights to Immovable Property has been temporarily suspended. Access to the Public Cadastral Map of Ukraine has been restricted, while the database of the State Land Cadastre remains incomplete and contains inaccuracies. Furthermore, substantial areas of land have been contaminated with explosive remnants of war and hazardous substances. These conditions have led to the loss of access to cadastral data and land plots located in temporarily occupied territories, the destruction and damage of cadastral and technical documentation, the absence of updated information on changes in land use and qualitative land characteristics, and an increase in legal uncertainty regarding land rights.

Addressing these issues requires the restoration of the full operation of the State Land Cadastre and the Public Cadastral Map, the establishment of local geo-information portals across the entire territory of Ukraine, the comprehensive inventory and monitoring of land resources and their quality indicators, and the development and adoption of legislative frameworks that consider the specificities of cadastral and accounting practices under wartime and post-war conditions.