editor@inter-nauka.com
Personal cabinetFeatures of land tax administration
Bibliographic description of the article for the citation:
Шульга Тетяна and Гоголь Денис. Features of land tax administration//Science online: International Scientific e-zine - 2023. - №11. - https://nauka-online.com/en/publications/jurisprudence/2023/11/17-8/
Annotation: One of the factors that affects the financial system of the state is the formation of effective legislation in the field of land taxation. Recently, the national land policy has undergone fundamental changes, which related to the inclusion of land fees in local taxes, the increase of tax rates, the cancellation of some benefits, etc. In this regard, it is appropriate to analyze the domestic system of land taxation with a land tax, as it will make it possible to identify the existing shortcomings of the current taxation system, the causes of these shortcomings, as well as to outline ways to eliminate them. The need to analyze the state of land taxation is also mediated by the instability of legislation and the reform of the decentralization of state power in Ukraine. Despite the study of the legal nature of the land tax, the history of its application on the territory of Ukraine and the peculiarities of the composition of this tax, the procedure for paying the land tax, determining the normative monetary value of land and the participation in this process of local self-government bodies, the state fiscal service and other state authorities remain unclear.