PROBLEMS OF LEGAL REGULATION OF PROPERTY TAXATION IN FOREIGN COUNTRIES
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 2, Issue
Abstract
In the article possibility of the expedient borrowing of separate elements of the system of taxation of property taxes is examined in the developed countries. On the basis of the tax laws of foreign countries invited to submit proposals for harmonization of tax laws Ukraine on the basis of international experience in the field of property taxation, and it is appropriate to borrow the most optimal model use real estate tax, which operates in Poland. Also said the prospect of something far research in this direction is to define the base and tax rates. The purpose of the article is to determine the particular legal regulation of property taxation in foreign countries, mechanisms and to submit proposals for harmonization of tax laws Ukraine on international experience. The most effective taxes in the countries – members of the EU should be considered as property taxes. Property taxes provide a significant amount of budget revenues. Referring to the international experience, it should be noted that property taxes, particularly on real estate may be one of the important items of budget revenues. At harmonizing tax legislation in Ukraine with the EU, it is appropriate borrowing some elements of the system of property taxation. In particular, the optimal model is the use of property tax, which operates in Poland. Further reform of the tax system Ukraine should take into account the fact that in Poland tax rates set differentiated. But the European way, which have chosen Ukraine requires in reforming the tax system focus is on European tax law and take into account the experience of reform in the EU. Therefore, it is worth remembering that Western conceptual approaches in the tax area should be maximally adapted to Ukrainian conditions.
Authors and Affiliations
В. М. Ковтун, В. В. Тупчій
Keywords
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