The analytical report contains the results of diagnostics of the local taxation system of Ukraine, in which the property tax occupies a key place. In particular, Growford Institute experts reviewed the international experience of property taxation with an emphasis on Eastern European countries and conducted an analysis of development trends and fiscal efficiency of local taxes and fees, as well as determined the level and factors of socio-economic differentiation of the regions of Ukraine.
On the basis of in-depth semi-structured interviews with local self-government representatives from municipalities and employees of the State Tax Service of Ukraine, the current state, problems and directions for improving the fiscal efficiency of the local taxation system, including in the area of local tax administration, were characterized. The experts assessed the tax gap from property tax by key components: real estate, other than land, and land fee.
