Issues of land organization and accounting in Great Britain: economic and legal aspects
( Pp. 48-51)

The purpose of this article is to study the problematic aspects of the development of cadastre and land accounting in the UK. The author explores a previously little-studied topic, taking into account a certain closeness of this state, despite the fact that the UK is part of the EU. In the UK, there are records of interests in land, their ownership and control, and their value. What it doesn't really have is either a truly parcel system, or a system that accurately captures geometric descriptions of areas owned or controlled by various interests in the land. The system of land management is based on the concept of property ownership, and not land as a physical reality. The author concludes that the tradition in British property taxes is that the tax liability falls on the tenant, not the owner. This is done for pragmatic reasons. It is often difficult to trace beneficial ownership of property where it may be hidden behind layers of nominal holdings. Owners may reside outside the jurisdiction of the courts, which makes it difficult to apply sanctions to them. In contrast, the tenant lives or runs the business out of the property. In case of non-payment of taxes, you can seize the tenant and seize his movable property in order to sell it to pay off the tax debt. A tenant can shift the effective tax burden to their landlord by negotiating a lower rent, so while the formal (legal) tax burden is on the tenant, the real impact may be on others.

Pokotilo O.V., (2021), ISSUES OF LAND ORGANIZATION AND ACCOUNTING IN GREAT BRITAIN: ECONOMIC AND LEGAL ASPECTS. Economic Problems and Legal Practice, 1 => 48-51.

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cadastre, land registration, common borders, efficiency of the real estate market, real estate tax.