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Information × Registration Number 0225U002662, (0124U002214) , R & D reports Title Development of property taxation in Ukraine based on the implementation of European approaches and best practices popup.stage_title Аналіз кращих світових та європейських практик майнового оподаткування Head Iefymenko Tetiana I., Доктор економічних наук Registration Date 26-03-2025 Organization State Educational Institution "Academy of Financial Management" popup.description1 Justification of ways to improve property taxation in the context of the implementation of the best European practices approaches and EU standards, aimed at ensuring an increase in the role of property taxes in the implementation of the principle of fairness of taxation, prevention and countermeasures against reduction of tax bases and avoidance of taxation. popup.description2  The study presents the results of the analysis of the best global and European practices of property taxation. The role and place of property taxes in the tax systems of OECD and EU countries, as well as trends in their development, are revealed. The reasons for the low fiscal efficiency of property taxes and possible ways to improve it are highlighted. The possibilities and limitations of shifting the tax burden from factors of production to property are identified. The experience of property taxation development in some CEE countries, where the tax is levied based on the area, as well as in countries where an ad valorem tax has been introduced, is summarized. The reasons for delaying the introduction of ad valorem tax in countries where the tax base is the area of real estate are revealed. The prerequisites for the transition from an area-based tax to a value-based tax are identified. The approaches and methods for assessing the market value of real estate are generalized. The features of mass property valuation in post-socialist EU countries during the period of introduction of ad valorem property tax are revealed, as well as institutional mechanisms for ensuring high quality of valuation in developed EU countries with high efficiency of property tax administration. The reasons for avoidance and evasion of property tax related to both valuation and other aspects of its administration are revealed. The role of international and European valuation standards in improving its quality and preventing cases of collusion between taxpayers and appraisers to understate the assessed value of property is substantiated. Product Description popup.authors Yefymenko Tetiana I. Dmytriv Volodymyr I. Kryshtopa Iryna I. Kulyk Volodymyr V. Petrakov Yaroslav V. Rainova Larysa B. Sokolovska Alla M. Tkachyk Fedir P. popup.nrat_date 2025-03-26 Close