Identification of tax risk zones when establishing boundaries of territories of territorial communities using GIS

The article is devoted to the disclosure of the concept of "tax risk zones", their identification using geographic information systems (GIS) and the role of such zones in the process of establishing the boundaries of the territories of territorial communities. The authors investigate the impact of the administrative-territorial reform carried out in Ukraine on the spatial identification of land plots as objects of taxation. One of the main problems that arise in the process of establishing the boundaries of the territories of territorial communities is the emergence of zones of tax uncertainty and the potential occurrence of land disputes between neighboring communities. In such zones, territorial communities run the risk of not receiving income from land fees due to uncertainty regarding the ownership of land plots to one or another community. The article considers the need for accurate data on land plots for the effective formation of tax policy at the local level. The use of GIS allows you to identify such areas of tax risks and provides tools for decision-making on the optimization of community boundaries. Examples of the use of GIS for the analysis of spatial data regarding the borders of the territories of territorial communities and land plots are given, as well as the assessment of possible losses of local budgets due to non-payment of land tax on rent for land plots.