Information Support for Property Tax Administration: Ukrainian Realities and European Experience

• Published in: International Conference on Advanced Computer Information Technologies (Print) pp. 213 - 219
• Main Authors: Krysovatyy, Andriy, Tkachyk, Fedir, Iefymenko, Tetiana, Dmytriv, Volodymyr
• Format: Conference Proceeding
• Language: English
• Published: IEEE 19.09.2024
• Subjects: Accuracy; Europe; Finance; information support; Information technology; local budget revenues; Mathematical models; property tax forecasting; Registers; socio-economic development; Socioeconomics; tax information; world experience
• ISSN: 2770-5226
• DOI: 10.1109/ACIT62333.2024.10712571

This article presents modernization and informative transformation process of the fiscal policy of Ukraine and related challenges and threats requiring specialized institutions to develop adequate tools for stabilization and effective implementation of strategic and tactical goals of social and economic development. Focus on accuracy of modern development of Ukraine, property taxes, as in most countries of the European Union, fiscal potential for the proper restoration and support of the social and economic development of the territories. The results of the study emphasize the need for cooperation between tax authorities, local self-government bodies and property tax payers in the context of forming access to unified registers of data on taxation objects using appropriate informational approaches. The article proposes ways to improve the administration of property taxes in Ukraine, taking into account the experience of European countries and the results of relevant mathematical modeling. Such a concept will stimulate the growth of the financial potential of local budgets in Ukraine in the context of ensuring the socio-economic development of the state and regions in the conditions of countering fiscal risks.