Podatok na nerukhome mayno v konteksti byudzhetnoyi detsentralizatsiyi v Ukrayini: suchasnyy stan ta perspektyvy reformuvannya

• Authors: Illyashenko Konstyantyn V. , Illyashenko Tatiana O. , Antoniuk Nataliia A.

Title variants

EN

Real Property Tax in Fiscal Decentralization Process in Ukraine: Current State and Prospects for Reforming

• Languages of publication: UK

Abstracts

EN

The article deals with the problems and transformation prospects for real property tax methodology and procedures in Ukraine based on the international experience in municipal taxation and needs of the national economy. Critical analysis of the government changes in real property tax collection and administration procedure in the process of budget decentralization in Ukraine has been performed. Special attention is paid to the analysis of the causes of low fiscal and regulatory efficiency of the above mentioned tax in Ukraine; as well as key areas of the process of real property tax reform to increase the local community fiscal capacity have been defined. The need for change of an area-based property tax to a property tax based on the assessed value has been justified; as well as differentiated real property tax depending on its market value, based on the relevant experience of the developed countries, has been proposed.

Keywords

EN

MUNICIPAL BUDGET; LOCAL GOVERNMENT; REAL PROPERTY; TAX; VALUE

• Publisher: Sumy State University, Business and Management Academy of Ukraine - Sumy regional branch and Publishing Company 'University Book'
• Journal: Mekhanizm Rehuluvannya Economiky
• Year: 2014
• Volume: 4 (66)
• Pages: 120-130

Contributors

author

Illyashenko Konstyantyn V.

• Department of Finance and Credit, Sumy State University

author

Illyashenko Tatiana O.

author

Antoniuk Nataliia A.