Зменшення податкового тягаря як рушій для покращення інвестиційного клімату

Abstract

Land taxation is an important element of the tax system of many countries, as it provides stable sources of revenue for local budgets and stimulates the efficient use of land resources. Thus, it is quite appropriate to adopt the narrative of adopting the land plot as the tax base, excluding land improvements, but taking into account the most efficient, rather than actual (existing) use.