Advanced Search
MyIDEAS: Login to save this article or follow this journal

Improvement of the Mechanism of Taxation of Real Property in the Context of Formation of the Budget Potential of the Region

Contents:

Author Info

  • Pedchenko Nataliya S.

    ()
    (Poltava University of Economics and Trade)

  • Ignatenko Viktoriya Yu.

    ()
    (Poltava University of Economics and Trade)

Registered author(s):

    Abstract

    The goal of the article is the study of modern problems of the mechanism of charging real property tax and identification of a complex of measures on its improvement. On the basis of analysis of foreign experience of real property taxation the article offers a complex of measures of reformation of the mechanism of real property taxation. It states that the use of the property area as a basis of taxation in Ukraine is caused by insufficient development of the cadastre of real property and register of real property rights. It grounds that the existing method of charging the tax is not efficient and needs to be improved through introduction of adjustment ratios. The offered formula of calculation of tax size would allow taking into consideration the citizens solvency level, increase receipts of local budgets and expand independence of the bodies of local self-governing.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.business-inform.net/pdf/2013/9_0/137_143.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2013)
    Issue (Month): 9 ()
    Pages: 137_143

    as in new window
    Handle: RePEc:idp:bizinf:y:2013:i:9:p:137_143

    Contact details of provider:
    Web page: http://www.business-inform.net

    Related research

    Keywords: real property tax; local taxes and dues; budget; tax system;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:idp:bizinf:y:2013:i:9:p:137_143. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.