Property taxation in Ukraine: current status and prospects for improvement
Bibliographic description of the article for the citation:
Каплинський Ілля. 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.