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

Regularities of Development of the Property Taxation System in Ukraine in the Context of Increasing the Financial Capacity of Territorial Communities
Patytska K. O.

Patytska, Khrystyna O. (2020) “Regularities of Development of the Property Taxation System in Ukraine in the Context of Increasing the Financial Capacity of Territorial Communities.” Business Inform 5:129–135.
https://doi.org/10.32983/2222-4459-2020-5-129-135

Section: Regional Economy

Article is written in Ukrainian
Downloads/views: 3

Download article (pdf) -

UDC 336.226.2

Abstract:
The article is aimed at determining the regularities of use of the budget potential of the united territorial communities (UTOs) based on the income from the collection of property taxes. The author’s own scientific approach is developed to analyze the efficiency of use of the budget potential of territorial communities based on the income from property taxes. The main problem of collecting property taxes in Ukraine is substantiated, which is the low share of income from collection of these taxes. However, in today’s conditions it rises especially acutely, which is connected with the strengthening of the financial capacity of local government in the conditions of decentralization processes in our country. It is determined that the level of efficiency in the use of the budget potential of territorial communities based on property taxes is generally quite low. The author allocates the main problems in the context of property tax collection: inefficient definition of tax rates and tax-exempt persons; differences in the application of the tax in different territories; non-accounting of the financial situation of property owners when taxing. It is determined that for the real estate tax, which is different from the land tax, as well as for land fees, there is an intrinsic problem of the efficiency of setting tax rates by local governments, on which the volume of tax revenues to the local budget, the number of taxpayers and the efficiency of the tax in general depend. Existence of different approaches to setting a real estate tax in the UTO with different income levels per person is proved: lack of interest of the high-income UTOs in increasing the proceeds of the real estate tax is also leading to the local government bodies’ leveling of the possibility to efficiently set taxation rules and increase the tax revenues. Increased efficiency in the use of the budget potential of territorial communities based on property taxes is identified. This demonstrates the understanding of the local government bodies of the benefits of using these taxes to improve the financial capacity of territorial communities.

Keywords: property taxes, land fees, real estate tax different from land, united territorial community, decentralization.

Fig.: 4. Tabl.: 1. Bibl.: 8.

Patytska Khrystyna O. – Candidate of Sciences (Economics), 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

Hrynchyshyn, I. M. et al. Potentsial terytorialnykh hromad : otsiniuvannia ta napriamy pidvyshchennia efektyvnosti vykorystannia : naukovo-analitychna dopovid [Potential of Territorial Communities: Evaluation and Directions of Improving the Efficiency of Use: Scientific and Analytical Report]. Lviv: DU «Instytut rehionalnykh doslidzhen imeni M. I. Dolishnyoho NAN Ukrainy», 2019.
Patytska, Kh. “Plata za zemliu v systemi mainovoho opodatkuvannia: osoblyvosti spravliannia v Ukraini ta krainakh YeS“ [Land Tax in the System of Property Taxation: Specifics Administration in Ukraine and EU Countries]. Svit finansiv, no. 4 (2018): 86-98.
Pidsumky roboty Holovnoho upravlinnia DFS u Lvivskii oblasti z pytan vykonannia mistsevykh biudzhetiv Lvivskoi oblasti za 2018 rik [Results of the Work of the Main Department of the SFS in Lviv Region on the Implementation of Local Budgets of Lviv Region for 2018]. Lviv, 2019.
Ali, M., Fjeldstad, O.-H., and Katena, L. “Property Taxation in Developing Countries“. CMI Brief. 2017. https://www.cmi.no/publications/6167-property-taxation-in-developing-ountries
Bahl, R. W., and Linn, J. F. “Urban public finance in developing countries“. New York : Oxford University Press. 1992. http://documents.worldbank.org/curated/en/963911468739534803/Urban-public-finance-in-developing-countries
Kitchen, H. M., and Slack, E. “Business property taxation“. Working Papers, Queen's at Kingston. School of Policy Studies. 1993. https://EconPapers.repec.org/RePEc:fth:qkinpo:93-24
Slack, E., and Bird, R. M. “How to Reform the Property Tax: Lessons from around the World“. Papers on Municipal Finance and Governance. 2015. https://tspace.library.utoronto.ca/bitstream/1807/81246/1/imfg_paper_21_slack_bird_sept19_2015.pdf
Swianiewicz, P., and Lukomska, J. “Local tax policies in the limited autonomy of the revenue collection system in Poland“. 2015. https://www.researchgate.net/publication/280545288_Local_tax_policies_in_the_limited_autonomy_of_the_revenue_collection_system_in_Poland

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