ACCOUNTING AND INFORMATION SUPPORT FOR THE CALCULATION AND PAYMENT OF LAND TAX ON THE BASIS OF MASS LAND VALUATION

Abstract

The study has established that the advantages of introducing mass land valuation are: increased objectivity and accuracy in determining tax rates for land property, taking into account their real value; reduction of corruption risks due to a transparent valuation procedure which ensures fair conditions for all market participants; improvement of the investment climate due to increased stability and transparency of market conditions; compliance with international standards, which will facilitate Ukraine's integration into the global real estate market and increase its reputation. The features of mass valuation of land within urban areas are presented. It is indicated that the pilot project involves the development of a geographic information system for mass land valuation, which will be integrated with the State Land Cadastre. It is determined that the problems of mass land valuation include: the lack of a unified calculation methodology, the need to update data, restrictions on business access to valuation details, and the need for changes in legislation. It is emphasized that, given the experience of European and Baltic countries, the reform of the land valuation system in Ukraine should be carried out gradually in three stages: preparatory (including a pilot project); adaptive (parallel use of normative and mass valuation); final (transition to mass valuation with the abolition of normative valuation). The author proposes a model of accounting and information support for the calculation and payment of land tax, which will coordinate not only the internal processes of the enterprise, but also contain external stages that are not directly performed by taxpayers, but provide an information basis for the accounting support for the calculation of land tax and act as a control element. Forms of documents have been developed to systematize information on land plots (Register of Land Plots); to record the calculation and payment of land tax (Calculation of Land Tax, Report on Land Tax Calculation); and to document the results of an audit by controlling and interested parties with authority (Act of Audit of Land Tax Calculation and Payment).