Юрченко, Олександр Анатолійович (2024) Аnalysis of taxation of real estate and other types of property Інвестиції: практика та досвід (15). pp. 20-26. ISSN 2306-6814
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L_Momotuk_O_Yurchenko_Y_Kubinskyi_INV_15_2024.pdf - Published Version Download (911kB) |
Abstract
The article is devoted to the study of the effectiveness of the tax system of Ukraine in the field of property taxation, namely land, real estate and transport. The main factors influencing the tax system are analyzed, including tax legislation, tax culture of the population and social justice. On the example of the real estate tax, a model of influence on the tax culture of the population was created by implementing digitalization to increase motivation, trust in regulatory authorities, increase public awareness of tax legislation, improve the availability of advisory services of fiscal service, and simplify the method of tax payment. The positive impact of digitalization on the effectiveness of public control of local budget expenditures, on the reduction of corruption risks and the possibility of creating electronic surveys among residents, which will allow the community to participate in the distribution of budget funds for the improvement of the territorial community, have been studied. The main problems of Ukrainian land taxation are identified, namely the lack of control over the condition of the soil, and recommendations for their solution are provided. The peculiarities of the property tax legislation of economically developed countries and the transition to the principle of taxation according to the appraised value of property are analyzed using the example of Poland, with the definition of the main organizational (lack of cadastral surveys and competent property assessment institutions, instability of the real estate market), socio-political (lack of support from the public and political will to carry out unpopular reforms), legal (unregulated legislation on private property) and financial (significant reform costs) problems, and ways to overcome these problems are proposed. The possibility of reforming the tax system of Ukraine based on international experience and analysis of existing problems and risks was assessed. The features of tax collection on transport in Ukraine are determined and compared with the principles of transport taxation in America and some European countries. Prospective directions for further research into the problems of the tax system have been determined.
Item Type: | Article |
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Uncontrolled Keywords: | tax legislation; tax culture; market value; transport tax; digitization; land tax; corruption |
Subjects: | Статті у базах даних > Index Copernicus Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН) |
Divisions: | Факультет економіки та управління > Кафедра міжнародної економіки |
Depositing User: | доцент Олександр Анатолійович Юрченко |
Date Deposited: | 09 Aug 2024 11:20 |
Last Modified: | 09 Aug 2024 11:20 |
URI: | https://elibrary.kubg.edu.ua/id/eprint/49537 |
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