Modern problems of property taxation: national and international dimensions

Ponomaryova, Vlada
Artyukh, Oksana

Odessa National Economic University 26 Pushkinska str., 65014, Odessa, Ukraine

Ponomaryova, V. & Artyukh, O. (2022) Modern problems of property taxation: national and international dimensions. Socio-Economic Problems and the State (electronic journal), Vol. 27, no. 2, pp. 161-168. URL: http://sepd.tntu.edu.ua/images/stories/pdf/2022/22pvsimv.pdf

2(27)

Dec-2022

Nov-2022

4-Jan-2023

Ternopil Ivan Puluj National Technical University

UA

Ternopil

https://orcid.org/0000-0003-3172-4872
https://orcid.org/0000-0002-8845-8002

https://doi.org/10.33108/sepd2022.nom2.161

336.22

E62
H24
H25

property taxation
real estate tax
land fee
transport tax
real estate
income
settlement
foreign experience
issues
local budget

8

161-168

161

168

This article is devoted to the analysis of the current problems of property taxation which plays a significant role in the formation of the sources of the budget replenishment. The construction of an effective tax system is the main component of strategy for the economic and social development of the state. The theoretical essence, the role and assignment of property taxation are highlighted. Famous scientists who are involved in the study of experience of the real estate tax operation in Ukraine and other countries and who analyse of property taxation problems are noted. It is determined that the increasing of the role of financial taxes and their share of income is the main direction for the public budgets strengthening and the expansion of financial autonomy in the relevant country’s territories. The national and international dimentions of the property taxation and the particularities of the payment of the real estate which is different from the land plot, the transport tax and the land payment are considered. It is shown that since the start of a full-scale war of the russian federation against our country, the Verkhovna Rada of Ukraine adopted amendments to the legislation which provide a significant reduction of the taxation for the period of the martial law. Dynamics of the local budgets income from local taxes is analyzed during 2018-2021 years, among them are the real estate tax which is different from the land plot and paid by legal entities and individuals who are the owners of residential real estate objects, land tax for legal entities and individuals, rent from legal entities and individuals, transport tax for individuals and legal entities. The key problems and directions for improving property taxation are identified as its charge is incomplete due to which fairness of taxation is not ensured.

The authors received no direct funding for this research.

http://elartu.tntu.edu.ua/handle/lib/40065

2223-3822

Socio-Economic Problems and the State

http://sepd.tntu.edu.ua/images/stories/pdf/2022/22pvsimv.pdf
https://zakon.rada.gov.ua/laws/show/z0967-22#Text
https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/396505.html
https://zakon.rada.gov.ua/laws/show/2755-17#Text
https://tax.gov.ua/nove-pro-podatki--novini-/553960.html

1. Stankus, T., Krot, Yu. (2017) Mistsevi podatky i zbory [Local taxes and fees]: navch. posib. Kharkiv: Faktor, 80 p.
2. Dmytriv, V. (2021). Ekonomichna sutnist' i rol' majnovyh podatkiv v Ukrai'ni.[ Economic essence and role of property taxes in Ukraine.] Svit finansiv, no. 1 (66), pp. 201-209. DOI: https://doi.org/10.35774/sf2021.01.201
3. Pro zatverdzhennja Porjadku pidtverdzhennja mozhlyvosti chy nemozhlyvosti vykonannja platnykom podatkiv obov’jazkiv: Nakaz Ministerstva finansiv Ukrai'ny vid 29.07.2022, no. 225. URL: https://zakon.rada.gov.ua/laws/show/z0967-22#Text (accessed 20 November 2022).
4. Zvit pro vykonannia Planu roboty Derzhavnoi podatkovoi sluzhby Ukrainy 2021 rik. URL: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/396505.html (accessed 20 November 2022).
5. Podatkovyi kodeks Ukrainy: Kodeks Ukrainy vid 02.12.2010 r. № 2755-VI (iz zminamy ta dopovnenniamy) (2011) / Verkhovna Rada Ukrainy. Vidomosti Verkhovnoi Rady Ukrainy. no. 13-14, no. 15-16, no. 17. URL: https://zakon.rada.gov.ua/ (accessed 20 November 2022).
6. Shhodo koeficijenta indeksacii' normatyvnoi' groshovoi' ocinky za 2021 rik, jakyj zastosovujet'sja dlja vyznachennja podatkovogo zobovʼjazannja z platy za zemlju. URL: https://tax.gov.ua/nove-pro-podatki--novini-/553960.html (accessed 20 November 2022).
7. Baranova, V. G., Slatvinska, M. O. (2018). Dijevist' majnovogo opodatkuvannja v Ukrai'ni [The efficiency of property taxation in Ukraine] Prychornomors'ki ekonomichni studii', no. 26 (2), pp. 113-116.
8. Brashavec'ka, O. V. (2019). Zakordonnyj dosvid majnovogo opodatkuvannja [Foreign experience of property taxation]. Zakordonna praktyka formuvannia finansovoi ta sotsialnoi infrastruktury. pp.63-65.
9. Gosteva, O. Y. (2015). Podatok na neruhome majno, vidminne vid zemel'noi' diljanky, jak mozhlyvist' popovnennja miscevyh bjudzhetiv [Tax on real estate, other than land, as an opportunity to replenish local budgets]. Economics and Law, no. 2 (41), pp. 79-84. DOI: https://doi.org/10.15407/econlaw.2015.02.079

Article

Scientific Journal "Socio-Economic Problems and the State", Vol.27, No.2