HARMONIZATION OF THE LAND TAX PAYMENT MECHANISM IN UKRAINE AND EU COUNTRIES

Abstract

The article examines the peculiarities of the functioning of the land tax in Ukraine and the countries of the European Union. A detailed analysis and comparison of the structure of revenues, rates, tax base and administration methods is carried out. It is established that in Ukraine the land tax occupies a significant share in the structure of property taxation, while in most European countries there is no differentiation of these taxes. The purpose of the article is to study the existing mechanisms for paying the land tax in Ukraine and the EU countries and to determine the possibilities of introducing European approaches in Ukraine. The possibilities of implementing European practices in Ukraine to increase the transparency, efficiency and fairness of the calculation and payment of the land tax are considered. The possibilities of applying modern methods of land valuation are substantiated in order to optimize administration and stimulate the rational use of land resources. The article used general scientific and special research methods, economic and mathematical, comparison, analysis, synthesis, generalization. The proposed recommendations can be the basis for legislative changes in the field of land taxation. Using the experience of leading European countries will contribute to the transition to a more transparent system of tax calculation based on updated cadastral or market valuation of land. The introduction of new approaches to setting tax rates and regulating benefits will allow balancing the fiscal interests of the state and the social needs of citizens, increase the flow of funds to local budgets, and ensure the rational use of land resources. Harmonization of tax legislation will contribute to increasing the efficiency of land taxation by introducing a unified approach to determining the value of land plots, which will ensure transparency and fairness of tax obligations. It is also important to ensure the digitalization and integration of cadastral data, the unification of data from the State Land Cadastre and tax registers will allow automatically forming the tax base based on current data.