Język Polski
English
Published
:
2020-12-30
Property Taxes in the Revenue Structure of Local Governments: EU vs Ukraine
Iryna Storonyanska
Iryna Hrynchyshyn
Andrii Dub
Khrystyna Patytska
Abstract
The article outlines the European experience of property taxation (immovable property tax, land tax and vehicle tax). The authors demonstrate that the system of immovable property taxation in Ukraine resembles those found in many European countries. The analysis focuses on factors responsible for the marginal role that real estate taxes play in revenues of local government units, namely the incomplete real estate register and inefficient policies of local governments regarding their role in the creation of local budgets. The main aspects of land tax regulations in Ukraine are discussed taking into account the experience of European countries, namely the separate treatment of land tax and immovable property tax, the legal basis of minimum and maximum rates of land tax and land estimation based on its market value. Directions of changes concerning vehicle tax in Ukraine are intended to strengthen its stimulating and fiscal function, expand the tax base and promote the role of local government in establishing conditions for vehicle tax collection.(original abstract)Keywords:
Property tax, Taxes, Local revenues, Local budgetMost read articles by the same author(s)
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Storonyanska, I., Hrynchyshyn, I., Dub, A., & Patytska, K. (2020). Property Taxes in the Revenue Structure of Local Governments: EU vs Ukraine. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 89(2), 55–66. https://doi.org/10.26349/zn.wsb.w.poznaniu.0089.05