Land-use Structure – Analysis on Example of Rural and Urban Communes in Poland and Ukraine

Abstract

Intensive modernization of the cadastre has been implemented in Poland in recent years. During the modernization procedure, land use was updated as well. Obviously, such an update is also carried out on a regular basis, during individual surveying works associated with the real estate cadastre. The article presents an analysis of land-use changes on examples of urban and rural communes in Poland during the period of 2002-2015 (as well as the situation in this aspect in Ukraine). During the analyzed period in Poland, there were two comprehensive moder-nizations of the cadastre carried out in the study area. The analysis covered two types of usable land: developed agricultural land (Br) and residential areas (B). These two particular types of land use were selected, as the applicable legal provisions in Poland regulating the principles for assigning land use to a specific group changed significantly. At the same time, radically different real estate tax rates are planned for these types of land use. The study also analyzes the changes in the communes' receipts from the taxes that are imposed on the owners of land due to the update of the cadastral survey related to the land-use changes.