Foreign experience of real estate tax: implementation of positive provisions in national legislation

Khatniuk, Nataliia and Pobiianska, Nelli (2023) Foreign experience of real estate tax: implementation of positive provisions in national legislation Наше право (2). pp. 166-171.

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Abstract

In the scientific article, the authors disclosed the legal principles and features of the real estate tax in Ukraine, studied the foreign experience of applying the real estate tax in various countries with developed economies. The foreign experience of the organization of local taxation is also considered, the tax powers of local self-government bodies are characterized, certain provisions are identified that can be used for the formation and improvement of the system of local budgets in Ukraine, namely the implementation of positive provisions of the legal regulation of real estate tax into national legislation.

Item Type: Article
Uncontrolled Keywords: real estate; local taxes; local fees; real estate tax; foreign real estate taxation experience
Subjects: Це архівна тематика Київського університету імені Бориса Грінченка > Статті у журналах > Фахові (входять до переліку фахових, затверджений МОН)
Divisions: Це архівні підрозділи Київського університету імені Бориса Грінченка > Факультет права та міжнародних відносин > Кафедра публічного права
Depositing User: Наталія Сергіївна Хатнюк
Date Deposited: 10 Apr 2023 06:55
Last Modified: 10 Apr 2023 06:55
URI: https://elibrary.kubg.edu.ua/id/eprint/44709

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