Tag: land tax

Features of land tax administration

Author: and

Bibliographic description of the article for the citation:

and . 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.

Property taxation in Ukraine: current status and prospects for improvement

Author:

Bibliographic description of the article for the citation:

. Property taxation in Ukraine: current status and prospects for improvement//Science online: International Scientific e-zine - 2023. - №6. - https://nauka-online.com/en/publications/economy/2023/6/06-14/

Annotation: The article analyzes the current state of property taxation in Ukraine and provides suggestions for its improvement. It discusses the main types of property taxes, including real estate, land, and vehicle taxes. In terms of improvement perspectives, the article focuses on differentiating tax rates, automating and digitalizing processes, regularly updating tax rates, and the need to increase legal certainty and transparency in tax legislation. The potential for further development and improvement of the property taxation system in Ukraine is highlighted.

Prepare

a scientific article on the current topic

Send

a scientific article to e-mail: editor@inter-nauka.com

Read

your article on the website of our magazine