Identification of land payments risk zones in establishing territorial community boundaries using GIS
Journal Title: Scientific and Industrial Jornal "Land Management, Cadastre and Land Monitoring" - Year 2024, Vol 43, Issue 3
Abstract
The article is dedicated to the concept of "tax risk zones," their identification using Geographic Information Systems (GIS), and the role of these zones in the process of establishing territorial community boundaries. The authors examine the impact of the administrative-territorial reform carried out in Ukraine on the spatial identification of land parcels as tax objects. One of the main issues arising during the process of establishing territorial community boundaries is the emergence of tax uncertainty zones and the potential for land disputes between neighboring communities. In such zones, territorial communities risk losing land tax revenue due to uncertainty about the ownership of land parcels by one community or another. The article emphasizes the need for accurate data on land parcels to effectively shape tax policies at the local level. The use of GIS allows the identification of these tax risk zones and provides tools for decision-making regarding the optimization of community boundaries. The article provides examples of the application of GIS for the analysis of spatial data on territorial boundaries and land parcels, as well as an assessment of potential local budget losses due to uncollected land tax and rental payments.
Authors and Affiliations
Sh. Ibatullin, O. Sakal, A. Voitiuk, R. Derkulskyi, M. Bratinova
Keywords
Related Articles
- EP ID EP752106
- DOI http://dx.doi.org/10.31548/zemleustriy2024.03.02
- Views 72
- Downloads 0
Assessment of the negative effects of military operations on the territory of Vyshgorod district of Kyiv region
The article identifies the negative factors that have arisen as a result of military operations on the territory of Ukraine. The article presents the values of environmental damage in terms of quantitative indicators of...
Receipt of rental payment for the use of natural budgets in the local budget in the context of modernizing the economic mechanism of natural use
It is substantiated that the necessary institutional prerequisite for increasing the effectiveness of extended reproduction and economic development of natural resource potential is the modernization of the economic mech...
THE TRANSFORMATION OF AGRICULTURAL ENTERPRISES IN CONDITIONS OF MARKET RELATIONS DEVELOPMENT IN UKRAINE
Planning and distribution economy with state ownership of agricultural enterprises, which were dominant in the early 90s the economy of the country, was unable to provide normal functioning of the agricultural land use i...
Scientific and methodological fundamentals of land management of the territories of the united territorial communities
This article analyzes the scientific and methodological principles of land management of the territories of the united territorial communities, identifies the existing problems in the management of territorial and spatia...
Regulatory and legal support of organization of organic land use and ways of its improvement
The article analyses the regulatory and legal support for the organization of organic land use in Ukraine. It is established that the current regulations in the field of organic production are aimed mainly at regulating...