FEATURES OF LAND TAX ADMINISTRATION

Abstract

Administration of the land tax is a key aspect of its successful implementation in any country. We will present in more detail various aspects of land tax administration. Legal framework: effective land tax administration requires a clear and stable legal framework. This includes legislation that defines the objects of taxation, tax rates, land valuation procedures, payment terms and rules. Land value assessment: land tax is usually based on the value of land. It is important to develop a valuation methodology that reflects the real market value of land. This may require periodic revision of the valuation. Simplified procedures for payment: the government should provide simple and convenient procedures for paying the land tax. This may include the introduction of online systems for filing declarations and paying the tax. Control and supervision: to prevent tax evasion, it is important to have a system of control and supervision. This may include audits and verification of declarations, as well as penalty mechanisms for violations of tax laws. Benefits and exemptions: the tax system may provide for exemptions for certain categories of landowners, such as agricultural land or land used for environmentally friendly production. Social justice: it is important to consider the social aspect of land taxation. Tax rates should be fair and not burden landowners too heavily, especially in agrarian or regionally disadvantaged areas. International experience and recommendations: the government can study the experience of other countries in administering land tax and use this knowledge to improve its own system. Linkage to infrastructure development: the land tax can be used as a tool to raise funds for infrastructure and public services in places where they are needed most. Impact monitoring: It is important to monitor the impact of the land tax on land relations, land use, and budget finances. This helps ensure that the tax system is consistent with sustainable development goals. Public participation: it is important to take into account the opinions of the community and stakeholders in the process of developing and reforming the land tax system, as this can ensure greater support and legitimacy for tax decisions. All these aspects together help to create an efficient and fair land tax administration system that promotes sustainable development and meets the needs of society.