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.

The main purpose of data mining in private and public sector institutions is to process and analyse data with the aim of generating reliable information for decision-making. Decision-making performance is determined by the availability of the relevant data and the user’s ability to adapt that data for analytical purposes. The popularity of spatial statistical tools is on the rise owing to the complexity of the analysed factors, their variation over time and their correlations with the spatial structure. Popular models should be applied in demographic analyses for the needs of the spatial planning process. The availability of high-resolution data and accurate analytical tools enhances the value of spatial analyses, and the described models can be universally applied to support the decision-making process. The aim of this study was to present the applicability of selected spatial statistical models for analysing demographic data in the planning process and to identify the main advantages of these models.

The possibilities of using the geospatial analysis methods for visualizing land monitoring data and modelling the spatial distribution of the main agrochemical soil indicators are discussed in the article. The research was conducted within the limits of land use of RUP “Uchkhoz BGSHA” (Republic of Belarus, Mogilev region, Goretsky district). The total area of the surveyed territory was 3187.0 hectares. The geospatial analysis of the spatial distribution of humus, mobile phosphorus, mobile potassium and pHKCl was carried out using the Geostatistical Analyst module of the ArcGIS software. Semivariograms were used as the main tool for studying the structure of the spatial distribution of agrochemical indicators. The exponential function was identified as the best variogram model, the type of the circle was standard, the type and the number of sectors was 4 with a displacement of 450, and the lag was 200 metres. The interpolation accuracy was determined from the mean error (ME), mean square error (RMSE) and standard error (RMSS). The universal kriging method was used to perform the forecast and visualize the spatial distribution of agrochemical indicators. The multivariate analysis was performed using the functionality of the Raster Calculator tool, Principal Component analysis and Maximum Likelihood Classification. The search and determination of areas of sites with the most optimal agrochemical indicators were carried out by the multifactor analysis in the GIS environment. Calculation of the area of each circuit within the limits of working parcels was carried out using the utility "Zone Statistics".

Development and management of green area systems is important to both the environment and a person. It bears social, economic, and ecological significance. This system must comply with principles of sustainable spatial development. Therefore, well-developed systems of green areas must become the basic aim of all cities. Marijampolė, the seventh biggest city of Lithuania was selected as the research object. In the article the system of Marijampolė city green areas is analysed. Two surveys, which included questionnaires, were conducted, i.e. city inhabitants and territory-planning and management specialists were interviewed. It was identified that the system of Marijampolė green areas is not balanced and there are enough green areas only in part. However, the current parks, squares and other green spaces do not ensure full-fledged citizens’ life. Marijampolė lacks equipped, applied to various activities local green areas for different age groups of the community, the development and maintenance of which must primarily be the inhabitants’ concern.

The article presents the analysis of the change of land users in the Republic of Lithuania during the period between 1919 and 1940. The main factor affecting the relationship of land and its use was the political changes in the country, whereas economic and social aspects had less influence. During the period between 1919 and 1939 the land reform of independent Lithuania not only strengthened the country's agriculture, but also laid the foundations for the entire nation-state, it was one of the most significant achievements of independence, a real agrarian revolution, which intensified the land use. The main goal of the land reform was to alienate and distribute the state land and the land of large estates to peasants and to complete distribution of village land into individual farmsteads. Landlords were left inalienable 80 hectares (later 150 ha) of land area. The land from the State Land Fund was distributed to volunteers and new settlers (the landless) peasants up to 8-10 ha, to estate workers and rural craftsmen – up to 1.5-2 ha, as well as to poor peasants, state enterprises, farms and forestries, etc.

Economic and social problems and emerged threat to human life are the main reasons for abandonment of buildings or even the whole cities in different countries. Mainly abandoned buildings are found in the USA and in the countries of the former Soviet Union. Abandoned buildings in Kaunas city are analysed in the article; their condition is assessed and the ways for handling are proposed. The legal status and the purpose of use of abandoned buildings in Kaunas city are also defined. There are 46 abandoned buildings in Kaunas city. The majority of them are located in Šančiai neighbourhood, but the least amount – in Vilijampolė and Gričiupis neighbourhoods. As regards the purpose of the use, 85 percent of abandoned buildings in Kaunas city are attributed to non-residential buildings, and 44 percent of them are former industrial buildings. Due to the condition of constructions, threat to people and environment, as well as visual appearance, the state of 72 percent of abandoned buildings is poor. 52 percent of abandoned buildings are ascribed to be demolished, while the remaining 48 percent of buildings could be repaired or renovated.