Development of information model and methods of data analysis on land taxation objects for Yekaterinburg city of Russia

Abstract

The work is devoted to the use of information technology in the taxation system at the municipal level. As a result of the study, an information model was created and the characteristics of the land taxation objects of Yekaterinburg, Russia were analyzed. It has been proposed to use Shewhart control chart to single out a group of objects, the amount of land tax for which ones is formed for special reasons of non-random and non-market character. It was shown that for the city of Yekaterinburg, in the aggregate of land taxation objects, fractal structures with different fractal dimension can be distinguished. It was proposed to divide and group objects of taxation using the fractal dimension to optimize the procedure for calculating the tax sizes.