Tools for ensuring of correct accounting of taxes during the alienation of land plots

Land Code of Ukraine in the future leads to the illegal acquisition by the user of the right of ownership to the specified land plot, avoiding the privatization procedure. It is substantiated, that corruption schemes occur as a result of extremely weak control over the activities of notaries and appraisers on the part of the main regulator of appraisal activities in Ukraine – the State Property Fund of Ukraine. A number of recommendations are formulated with the aim of preventing losses to the state during privatization. In particular, it is proposed to supplement the norms of legal framework in terms of a direct prohibition for notaries to register ownership of land plots, which belong to the state, without a privatization procedure. It is necessary to make changes to the regulatory framework of Ukraine in terms of enabling the appraiser to calculate the market value of land plots in the absence of a cadastral number.