BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

The Organizational and Economic Aspects of Real Estate Tax Administration in the Context of Tax System Reform
Nazarkevych I. B., Dub A. R.

Nazarkevych, Ihor B., and Dub, Andrii R. (2024) “The Organizational and Economic Aspects of Real Estate Tax Administration in the Context of Tax System Reform.” Business Inform 9:383–391.
https://doi.org/10.32983/2222-4459-2024-9-383-391

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 0

Download article (pdf) -

UDC 336.2:332.1:332.6

Abstract:
Tax on real estate other than land is one of the basic local taxes and fees, however, despite the significant volume of real estate in Ukraine, revenues from real estate tax are relatively small. The current system of real estate taxation is often considered socially unfair, since it does not take into account the individual characteristics of objects and the solvency of owners. The article is aimed at identifying directions for improving the organizational and economic aspects of the administration of the tax on real estate, other than land, in the context of optimization of local taxation. The article studies a problem-oriented approach to the functioning of the system of administration of local taxes and fees in Ukraine, in particular property taxation. The dynamics of revenues from the tax on real estate, other than land, to local budgets, as well as their shares in the structure of local taxes and fees and revenues of local budgets, is analyzed. The low efficiency of interaction between local self-government bodies and bodies of the State Tax Service of Ukraine in the administration of local taxes and fees is determined. The need to expand the powers of local self-government bodies in the issue of collecting property taxes is outlined. The foreign experience of the peculiarities of the organization of collection of real estate tax in developed countries is characterized. It is found that the basis for calculating the tax on real estate in most developed countries is the estimated value of the object of taxation. An assessment of the initiated draft laws on reforming real estate taxation in Ukraine at the local level was carried out. Directions for improving the functioning of the tax on real estate other than land are suggested. The authors’ own structural and organizational approach to the transformation of taxation of real estate other than a land plot is presented. This approach is aimed at obtaining a number of positive socioeconomic effects, in particular, real estate taxation will be carried out from the full estimated value of the property, which will ensure maximum coverage of objects and the tax base, and therefore minimize evasion of its payment and ensure the growth of revenues to the budgets of territorial communities.

Keywords: real estate tax, local budgets, tax administration, territorial communities, budget revenues.

Fig.: 3. Tabl.: 1. Bibl.: 14.

Nazarkevych Ihor B. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Financial Management, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Dub Andrii R. – Candidate of Sciences (Economics), Associate Professor, Senior Research Fellow, Department of Regional Financial Policy, Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine (4 Kozelnytska Str., Lvіv, 79026, Ukraine)
Email: [email protected]

List of references in article

Bortnik, N. V. “Zarubizhnyi dosvid podatku na nerukhome maino ta perspektyvy yoho zaprovadzhennia v Ukraini“ [Foreign Experience of Property Tax and the Prospects of its Implementation in Ukraine]. Visnyk Odeskoho natsionalnoho universytetu. Seriia «Ekonomika». 2015. http://dspace.wunu.edu.ua/jspui/bitstream/316497/2711/1/Бортнік_1.pdf
Kaziuk, Ya., and Ventsel, V. “Administruvannia mistsevykh podatkiv i zboriv orhanamy mistsevoho samovriaduvannia: potochnyi stan ta problemy“ [Administration of Local Taxes and Fees by Local Self-government Bodies: Current State and Problems]. Detsentralizatsiia. August 06, 2024. https://decentralization.ua/news/18432
Kysel, A. S. “Osoblyvosti opodatkuvannia nerukhomoho maina, vidminnoho vid zemelnoi dilianky“ [Features of Taxation of Real Property, Distinct from Land Parcels]. Pravova derzhava, no. 31 (2018): 154-162. DOI: https://doi.org/10.18524/2411-2054.2018.31.143540
Taranhul, L. L., and Melnyk, A. M. “Peredumovy rozvytku opodatkuvannia nerukhomosti v Ukraini“ [Preconditions of the Real Estate Taxation in Ukraine]. Biznes Inform. 2015. https://www.business-inform.net/export_pdf/business-inform-2015-11_0-pages-358_365.pdf
Portal «Vidkrytyi biudzhet». Dokhody biudzhetiv. https://openbudget.gov.ua/national-budget/incomes
[Legal Act of Ukraine] (2023). https://zakon.rada.gov.ua/laws/show/3050-20#Text
[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2755-17#Text
“Asotsiatsiia mist Ukrainy. Problemy ta shliakhy vyrishennia“ [Association of Cities of Ukraine. Problems and Solutions]. https://auc.org.ua/galuz/miscevi-finansy#problems
[Legal Act of Ukraine] (2023). https://zakon.rada.gov.ua/laws/show/1218-2023-р#Text
[Legal Act of Ukraine] (1997). https://zakon.rada.gov.ua/laws/show/280/97-вр#Text
“Significant Features of the Property Tax. State-by-State Property Tax at a Glance“. Lincoln Institute of Land Policy. https://www.lincolninst.edu/data/significant-features-property-tax/state-state-property-tax-glance/
Dzhordzhyo, O. “Podatky na nerukhomist u Yevropi u 2024 rotsi. Krainy z vysokymy ta nyzkymy podatkamy na nerukhomist“ [Property Taxes in Europe in 2024. Countries with High and Low Property Taxes]. Feod Group. https://feodgroup.com/uk/news-uk/podatki-na-neruhomist-u-evropi-u-2024-kraini-z-visokimi-ta-nizkimi-podatkami
[Legal Act of Ukraine] (2022). https://itd.rada.gov.ua/billInfo/Bills/Card/41084
[Legal Act of Ukraine] (2024). https://itd.rada.gov.ua/billInfo/Bills/Card/43803

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster