Property tax on real estate as a source of strengthening the state-owned mechanism of financial independence of local government in the decentralization’s condition
Journal Title: Держава та регіони. Серія: Державне управління - Year 2018, Vol 4, Issue
Abstract
In the article the specifics of introduction of the financial decentralization at the present stage were discovered. The world’s practice of formation of incomes of a government budget was generalized, where the financial autonomy of the local territorial units is provided by charging the direct local taxes and, in particular, tax on the real estate. The international experience of real estate taxation was reviewed based on market value and real estate area. The trend of decreasing of financial independence of local government was discovered. The directions for strengthening of government mechanism, software of the financial independence of a local government by changing the mechanism of a tax administration on the real estate, which is excellent from the settlement, were suggested.
Authors and Affiliations
В. Пилипенко
Keywords
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