Improvement of the Mechanism of Taxation of Real Property in the Context of Formation of the Budget Potential of the Region
AbstractThe 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 InfoIf 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.
Bibliographic InfoArticle 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 ()
Contact details of provider:
Web page: http://www.business-inform.net
real property tax; local taxes and dues; budget; tax system;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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 references are entirely missing, you can add them using this form.