The role of property taxation and issues of normative consolidation of property tax in Ukraine
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 30, Issue 1
Abstract
The article analyzes the efficiency of property taxation, highlights its positive features, separates it from income taxation. The role of property taxation in tax systems of Ukraine and other countries of the world is indicated. The defects of the normative fixing of the property tax in the tax legislation of Ukraine are highlighted and ways of its improvement are offered.
Authors and Affiliations
Т. В. Чорна
Keywords
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