ESR
2.5.5.2. The Tax Code of Ukraine and the Law of Ukraine On Land Appraisal have been amended to establish the rates of rent for state-owned and municipally owned land plots based on their market value
Problem solving:
2.5.5. The procedure of collecting land tax and leasing out state and municipal land is accompanied by corruption risks because they can be made available for use at a cost below the market value.
Deadlines for all measures within ESR
-
Implementation of SACP measures within ESR
Total number of measures –
1
1
Not started
Implementation of SACP measures within the scope of the Problem by main main performers
Ministry of Finance of Ukraine
0%
1
Summarized general information on Measures
| № | Name of the measure | The main implementer | Co-implementors | Performance indicator | Monitoring results (latest) | Статус |
|---|---|---|---|---|---|---|
| 1 |
2.5.5.2.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing amendments to the Tax Code of Ukraine, which provides for: 1) a transition to calculating the amount of land tax and rent for land plots under state or municipal ownership based on indicators of mass appraisal of land; 2) the procedure for calculating the rates of land tax and rent for land plots under state or municipal ownership when indicators of mass appraisal of land are used. |
Ministry of Finance of Ukraine | Міністерство аграрної політики та продовольства України, Державна служба України з питань геодезії, картографії та кадастру | The draft law has been submitted to the Parliament of Ukraine. |
Indicators of achievement of ESR
Total number of indicators – 2
Indicators fully achieved – 0
Partially achieved indicators – 0
Indicators with a score of 0% – 2
Summarized general information about Achievement Indicators
* - Вага - програмне значення індикатора в ОСР| № | Indicators | Weight* (%) | Assessment of achievement | Evaluation rationale | Data source/information manager | |
|---|---|---|---|---|---|---|
| for the year 2024 | for the year 2025 | |||||
| 1 |
Amendments to the Tax Code of Ukraine have taken effect, which provide for: a) a transition to calculating the amount of land tax and rent for land plots under state or municipal ownership based on indicators of mass appraisal of land (45 percent); b) the procedure for calculating the specific amount of land tax and rent for land plots under state or municipal ownership when indicators of mass appraisal of land are used (25 percent). |
70% | 0% | За результатами проведення І циклу поточної (щорічної) оцінки ефективності реалізації Антикорупційної стратегії на 2021-2025 роки та Державної антикорупційної програми на 2023-2025 роки встановлено, що індикатор 1 очікуваного стратегічного результату 2.5.5.2 не досягнуто з огляду на те, що законопроект, спрямований на досягнення індикатора, не розроблений. Відтак зазначеному індикатору присвоєно 0... -> |
Official printed publications Official website of the Parliament of Ukraine |
|
| 2 |
the results of the expert survey have demonstrated that: a) more than 75 percent of experts on land relations evaluate the quality of legislation indicated in subclause 1 of clause 2.5.5.2 as high or very high (30 percent); b) more than 50 percent of experts on land relations evaluate the quality of legislation indicated in subclause 1 of clause 2.5.5.2 as high or very high (15 percent) |
30% | 0% | У межах проведення І циклу поточної (щорічної) оцінки ефективності реалізації Антикорупційної стратегії на 2021-2025 роки та Державної антикорупційної програми на 2023-2025 роки індикатор 2 очікуваного стратегічного результату 2.5.5.2 не підлягає оцінюванню, оскільки таке експертне опитування не проведене. ... -> | Results of the expert survey organized by the National Agency | |