PROPERTY TAX PRACTICES IN ADVANCED FOREIGN COUNTRIES IN THE CONTEXT OF TAX ADMINISTRATION
DOI:
https://doi.org/10.5281/zenodo.19661216Keywords:
tax administration, property tax, foreign experience, cadastral valuation, tax policy, digitalization, budget revenues, tax equityAbstract
This article analyzes the experience of advanced foreign countries in implementing and administering property taxes as part of tax administration systems. Particular attention is paid to property valuation methods, tax rates, administrative mechanisms, and digitalization processes. The study also highlights the role of property tax in ensuring stable budget revenues, promoting equitable tax burden distribution, and reducing the shadow economy. Based on the findings, recommendations are developed for adapting best international practices to the national tax system.
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