Starting in 2016, the process of financial decentralization began in Ukraine, in which local governments of lower levels (rural, urban, city councils and united territorial communities) were entitled to independently establish on their territory the rates of many local taxes and fees credited to community budgets. In particular, tax legislation of Ukraine allows local governments to vary land tax rates in the range from 0.1 to 3% of the normative monetary valuation of land, as well as to differentiate tax rates depending on the type of intended use of land plots. The study created a database and analysed the spatial heterogeneity of land tax rates in more than 9.6 thousand communities. It is shown how the level of tax burden on land owners and land users, established by local self-government bodies, correlates with the economic development of the regions, as well as the normative monetary valuation of land, which is used in Ukraine as a tax base. The problems of taxation of real estate, which arise at the separate collection of land tax and tax for real property other than land, are considered, as well as suggestions on the necessity of introduction of tax zoning of territories in Ukraine, which will allow to further differentiate the rates of taxes on the property and provide more flexible and adaptive taxation of real estate.

For millennia, the geodesic industry has improved methods and technologies for obtaining information on the location of objects on the Earth's surface, whose key task has been to improve the accuracy and reliability of measurements. At the same time, in recent decades, the rapid development of positioning technologies based on satellite radio navigation systems has created prerequisites for a situation where the acceptable accuracy of determining the geodetic characteristics of real estate becomes quite affordable even when using non-specialized geodetic equipment, including personal mobile devices. The article shows that the error in determining the area of land for registration of rights to real estate has its own “costˮ, which depends on the value of real estate in the area of survey. By the example of model sites, it is shown that further improvement of the accuracy of engineering surveying to determine the spatial characteristics of real estate objects would be economically feasible only if the cost of geodetic surveys (including the cost of purchasing new geodetic equipment, payment for labour of specially trained engineers, additional technical services and etc.) will not exceed the “cost of errorˮ to determine the area of the site. Using the example of Ukraine, it is shown that the most accurate geodetic surveys (determining turning points of land borders with an accuracy of more than 0.02 m) are economically feasible only when the market value of a land plot exceeds USD 208 per square meter.