TAXATION OF LAND PROPERTY IN UKRAINE AND SOME EUROPEAN UNION COUNTRIES
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 6, Issue
Abstract
The article raises a number of issues encountered during the study and identification of legislative regulation features of land fees as a component of property tax in Ukraine, as well as some similar issues and current situation with the land taxation in the European Union countries. An important task of this paper is searching for the directions and solutions of some problems concerning the definition of separate elements of the land tax legal mechanism. The noteworthy feature is that in Ukraine, as in most European Union countries the real estate tax includes the aggregate of two payments: a land tax and a property tax other than land. Another common feature is that revenues from these payments go to the local budgets. In general terms, property tax in foreign publications is defined as periodic and non-recurrent tax on the property usage, ownership or transfer. These include taxes on real property or net assets, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions. The land tax is an obligatory element of the modern taxation system and a stable source of revenues to the budget, as well as one of the main instruments of the mechanism of state administration in relation to the usage and protection of land property. Land tax is not an earmarked payment and does not contain an indication of a certain equivalent exchange. Land tax, as a financial and legal instrument, does not provide for its payer freedom of choice. Non-payment of land tax within the stipulated time-frame entails negative consequences for the person, in particular, the application of financial penalties. In the context of evolving marketization of land relations, the issue of fair, transparent and affordable taxation of lands as real estate, based on its market value, becomes the issue of particular urgency.
Authors and Affiliations
Т. М. Шульга
Keywords
Related Articles
- EP ID EP479870
- DOI -
- Views 56
- Downloads 0
CONTRIBUTION TO THE HOUSEHOLD NON-PROPERTY MINE
The article covers the concept of «non-owner real estate» in accordance with the civil law of Ukraine. The main stages of registration of such property by state registrars of the right to own immovable property are analy...
THE INCULTURATION IN THE PROCESS OF FUTURE LAWYERS
The article is devoted to the unexplored issues on professional development of future lawyers through the enculturation as a process of individual entry into professional culture. It is stated that lawyers’ professional...
LEGISLATIVE REGULATION OF STATE POLICI COMMAND AND CONTROL UKRAINE
The article disclosed and defined principles of state policy in the sphere of governance of the Armed Forces of Ukraine, explored the current state of reforming the said forces and described the possible ways of improvin...
THE TACTICS OF APPLICATION CRIMINALISTIC PREDICTION DURING ON THE INSPECTION OF THE PLACE OF SCENE
The article is dedicated to examining such investigation proceeding as the examination of the scene. The examination of the scene is a system of interconditional and interdependent complexes of psycological processes of...
THE AXIOLOGICAL NATURE OF LEGAL ORDER IN THE CONTEXT OF CORRELATION OF LEGALITY AND LEGITIMACY
The legal order is a complex and unique legal phenomenon. Its great significance for a society and an individual cannot be overestimated. While characterizing the axiological problems of modern paradigm of legal order, i...