Organization of communication interaction with property tax payers: European experience and recommendations for Ukraine

Abstract

One of the key factors for the successful implementation of reforms to transition from taxation of real estate based on area to taxation based on market value is effective communication with taxpayers. The purpose of this article is to analyze the experience of EU countries in establishing communication with taxpayers during the implementation of these reforms, aimed at increasing their acceptance and, accordingly, effectiveness, and to identify opportunities for its use in Ukraine. To achieve this goal, methods of comparative and critical analysis, description, analogy, and theoretical generalization were used. Results. The channels used in EU countries to inform taxpayers about the changes being implemented in the reform process aimed at transitioning to property taxation based on its value are considered. The stages of this transition at which improving communication is most important are identified, and ways to implement it are proposed. Practical recommendations have been developed for Ukraine on establishing communication with taxpayers during the implementation of measures to reform real estate taxation in Ukraine, as provided for in the National Revenue Strategy until 2030. Conclusions. It is noted that the transition to property taxation of real estate by value is a politically sensitive reform, as it directly affects the property interests of citizens. It has been established that the implementation of such reforms is inappropriate during the inter-election period, given the difficulties in preventing political manipulation. It is justified that most EU countries have taken this path gradually (in several stages), introducing tax reliefs, transition periods, and a mass information campaign for citizens. Countries that have ensured transparency of assessment, predictability of tax calculation, and public participation have significantly reduced the level of conflict and resistance to reform.