Directions of Increase of Influence of Property Taxes on the Establishing of Local Budgets
Journal Title: Бізнес Інформ - Year 2015, Vol 10, Issue 0
Abstract
The article analyzes the composition of property taxes, provided in the tax legislation of Ukraine. The advantages of property taxation are the order of registration of the taxable property ownership, long time ownership pattern and stability of the taxation base. Among the disadvantages of the existing property taxation as the major have been selected the order of object determination and bases of these taxes. As disadvantage of the procedure of land value taxation is considered that their normative value was set more than 20 years ago, and the provided procedure of its indexation against the inflation rate does not take into account changes that the grain markets have undergone. As the disadvantages of real estate taxation, other than land value, can be classified the order of setting the tax rates as a percentage of the minimum wage, which is not related to the object of taxation. In determining the tax base, it is proposed to take into consideration the market value of property, as is customary in most countries. To improve the taxation of vehicles, it is proposed to expand the list of related tax payers, and to consider as objects of taxation not only land transport, but also vessels and aircraft.
Authors and Affiliations
Ievgen Kotliarov
Keywords
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