IMPROVEMENT OF THE PROPERTY TAX ADMINISTRATION MECHANISM IN UKRAINE: STRENGTHENING THE ROLE OF LOCAL SELF-GOVERNMENT BODIES

Introduction. Under the conditions of decentralization, property taxes are an important source of revenue for territorial communities. However, the administration system is charac terized by problems that result in significant under-collection of tax revenues for the budgets of territorial communities. These problems are related to the need for effective delineation of powers between local self-government bodies and tax authorities in the system of property tax administration, recognition of the role of local self-government bodies as an interested party in the process, and as an administration entity that has tools to improve the process. The purpose of the article is to identify problematic aspects of property tax administration in Ukraine and to develop recommendations for improving this process by expanding the powers of local self-government bodies. Results. It has been proven that involving local self-government bodies in the property tax administration process will contribute to reducing the volume of "shadow" property, improving the accounting of taxable objects, and increasing tax revenues. Legislative expansion of the powers of local self-government bodies in the field of tax administration has been proposed, emphasizing the need for database integration and process digitalization.