GENERAL DESCRIPTION PROPERTY TAXES, OTHER THAN LAND
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 3, Issue
Abstract
The article deals with highlighting the role of the tax on real property other than land, as one of the existing mandatory when legally defined circumstances payment. It is emphasized the economic importance of real estate as an object of this type of taxation. Considered objective reasons, due to the necessity of taxation such obligation. Provided its characteristics in summary form, in particular in relation discusses fundamental features appropriate stresses the fact that such a tax is a local, direct and personal payment. Characterized by its individual components, in particular it is a list of taxable base, facilities, rates and exemptions from such taxation. We have reviewed the features of the calculation area object of taxation and entities that are authorized to conduct these, legal action. States on the importance of tax investigated as one of the key factors ensuring financial sta- bility of local government, which potentially creates conditions for social and economic development of the territorial community by addressing priority issues for the population. We consider the current international experience in this area, given the statistics on high rates, which indicate the feasibility, from a position of stable revenues and financial performance, the practice of charging such payment in Ukraine. Attention is focused on current imperfection of legal regulation of the impossibility for individual property calculation and collection of such payment, resulting in a loss of local budgets substantial totals. Proposed changes to their existing tax legislation, the introduction of which, on the one hand will result in additional amounts of new revenue, the budget accounts and on the other – won’t create additional fiscal weighting on current taxpayers on real property other than land.
Authors and Affiliations
І. М. Кулинич, О. М. Рєзнік
Keywords
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