THE SOCIAL JUSTICE PRINCIPLE IMPLEMENTATION IN PROPERTY TAXATION IN UKRAINE
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 5, Issue
Abstract
The article defines the social justice principle, its place in the system of tax principles, and determines the relations with the principle of equality in taxation. The author defines certain ways of implementation the social justice principle. The author emphasizes the fact that property taxes in its legal mechanism contain real effective elements for implementation the social justice principle, among them: tax exemption of certain categories of taxpayers, for some types or parts of property, differentiated tax rates, and the introduction of higher tax rates for certain types of luxury property. Implementation of the social justice principle in property taxation the author sees in the expansion of the vehicle tax objects list and the appropriate tax rates definition, depending on the type of vehicle and its value. The author notes that it is necessary to take into account the budget effectiveness of such innovations, but also to assess the social consequences, social aspects of improving the legal mechanism of such taxes, based on various alternatives of tax reforms implementation. The author draws attention to the observance of certain local taxes and its composition in the context of European experience of property tax collection. The author examines the main elements of the legal mechanism of the property taxes and possible ways of reformation. Among them: the expansion of the vehicle tax objects list, imposition the real estate value as the tax base, progressive tax rates and increased rates for each subsequent object of real estate, to specify terms definition in order to avoid an extensive interpretation of the tax benefits and exemption.
Authors and Affiliations
А. С. , Овчаренко
Keywords
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