ДЕЯКІ ПИТАННЯ ВИЗНАЧЕННЯ ОБ’ЄКТІВ ПОДАТКУ НА НЕРУХОМЕ МАЙНО, ВІДМІННЕ ВІД ЗЕМЕЛЬНОЇ ДІЛЯНКИ, В УКРАЇНІ
Journal Title: Південноукраїнський правничий часопис - Year 2018, Vol 4, Issue 1
Abstract
The transformation of the current legislative framework in taxation area is related to European integration processes of Ukraine which leads to increasing interest in the latest legislative changes in the context of local taxation. The topical issues are the improvement of the system of local taxes and fee also the mechanism for their administration, which aims to ensure the financial autonomy of local authorities and increase the proportion of tax revenues in local budgets. One of the elements of tax revenues deposited at the local level is a tax on immovable property other than land. An application for immovable property (real estate), other than a land plot, was the main subject of changes by the legislator on several occasions as a result of uncertainty in the effectiveness of its collection in the form in which it existed. The approach to its collection, which is used by the legislator today, can be called relatively new in the tax system and that is not characterized by a high level of fiscal orientation. Although, the analysis of the practice of foreign countries allows us to make conclusions about the promising tax in the case of finding the right approach to its regulation. After analyzing the norms of the legislation, which are regulated by procedure for administering the tax on immovable property, different from the land, it can be concluded that the legal regulation is extremely imperfect. The reformation requires, first of all, conceptually categorical apparatus, since the categories are used in various branches of law have a different semantic load, which complicates practical application. Due to the problem of determination the objects of taxation and their characteristics deserves special attention. Within this article we pay attention to AUC. Its legal status is controversial among specialists, mainly in the field of civil law, since they occupy an intermediate position between movable and immovable property. In our opinion, it is expedient to include such objects in the list of taxable ones, as this will allow even more to fill local budgets. Of course, for the sake of the possibility of its taxation, a clear mechanism of control by the state authorities and additional instructions on the criteria for determining the stage of readiness of real estate should be developed that will reduce the influence of the subjective factor. The administration of this tax now requires a large amount of ongoing technical work and serious preparatory work, but despite this, we believe that it is promising and interesting for the state in the context of the fiscal function implementation. The reason is from the state side, all necessary measures should be taken in order to bring the administration mechanism to the highest level. It should be noted that the decision on the expediency and possibility of transforming the tax base of the real estate tax, which differs from the land from the object’s area to its estimated value, continues to be open.
Authors and Affiliations
А. В. Боксгорн
Keywords
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