Identification of land payments risk zones in establishing territorial community boundaries using GIS

Authors

  • Sh. Ibatullin Land Management Institute of National Academy of Agrarian Sciences of Ukraine , Інститут землекористування Національної академії аграрних наук України http://orcid.org/0000-0002-4032-6182 (unauthenticated)
  • O. Sakal Land Management Institute of National Academy of Agrarian Sciences of Ukraine , Інститут землекористування Національної академії аграрних наук України http://orcid.org/0000-0001-8803-1298 (unauthenticated)
  • A. Voitiuk Presidium of the National Academy of Agrarian Sciences of Ukraine , Президія Національної академії аграрних наук України http://orcid.org/0009-0006-4402-5797 (unauthenticated)
  • R. Derkulskyi Land Management Institute of National Academy of Agrarian Sciences of Ukraine , Інститут землекористування Національної академії аграрних наук України http://orcid.org/0000-0002-7244-3906 (unauthenticated)
  • M. Bratinova Land Management Institute of National Academy of Agrarian Sciences of Ukraine , Національний університет біоресурсів і природокористування України, Інститут землекористування Національної академії аграрних наук України http://orcid.org/0000-0002-2190-4274 (unauthenticated)

DOI:

https://doi.org/10.31548/zemleustriy2024.03.02

Keywords:

tax map of Ukraine, land tax, rental payment, compliance risk, CATUTTC, land management, COATSU, land management documentation

Abstract

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.

Keywords: Tax map of Ukraine, land tax, rental payment, compliance risk, CATUTTC, land management, COATSU, land management documentation.

Author Biographies

  • Sh. Ibatullin, Land Management Institute of National Academy of Agrarian Sciences of Ukraine, Інститут землекористування Національної академії аграрних наук України
    Deputy Director for Research, Doctor of Economics, Professor, Academician of the National Academy of Sciences of Ukraine
  • O. Sakal, Land Management Institute of National Academy of Agrarian Sciences of Ukraine, Інститут землекористування Національної академії аграрних наук України
    Head of the Department of Experimental Land Use Planning “Innovation Center” Doctor of Economics, Senior Researcher
  • A. Voitiuk, Presidium of the National Academy of Agrarian Sciences of Ukraine, Президія Національної академії аграрних наук України
    Head of the Department of Agrarian Economics and Food of the Presidium of the National Academy of Agrarian Sciences of Ukraine, PhD in Economics, Senior Researcher
  • R. Derkulskyi, Land Management Institute of National Academy of Agrarian Sciences of Ukraine, Інститут землекористування Національної академії аграрних наук України
    Junior Researcher at the Department of Experimental Land Use Planning “Innovation Center”, PhD in Economics
  • M. Bratinova, Land Management Institute of National Academy of Agrarian Sciences of Ukraine, Національний університет біоресурсів і природокористування України, Інститут землекористування Національної академії аграрних наук України
    PhD student, specialist

References

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Published

2024-11-26

Issue

No. 3 (2024): Land management, cadastre and land monitoring

Section

Land cadastre, land and real estate appraisal

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