THE ROLE OF NATURAL RESOURCE POTENTIAL OF TERETORRY IN SHAPING TAX REVENUES OF TERRITORIAL COMMUNITIES

Abstract

This study assesses the natural resource potential (NRP) of 66 territorial communities in Zhytomyr Oblast (urban, settlement-type, and rural) and examines its association with local tax revenues. An integrated database of land cover, climate, relief, water resources, soils, vegetation, and ecological pressure was derived from open geospatial products (Sentinel-2, Sentinel-5P/TROPOMI, ERA5-Land, Dynamic World, OpenLandMap) and aggregated to community boundaries, then linked to key taxes (land fees, resource rents, single tax Group IV, environmental tax, PIT, and single tax Groups II–III) for 2021–2025 (deflated and averaged). Results reveal a near balance of forests (~47%) and agricultural land (~42%) in rural communities and a strong north–south natural gradient. Correlation patterns differ by community type, with built-up area dominating urban fiscal capacity, mixed resource channels in settlement-type communities, and stronger NRP–revenue links in rural areas.