Economical science/3. Financial relations
PhD. Poltorak A. S., Gavenko K. E., Ivanova I. V.
The use of foreign experience in collecting taxes on real estate in Ukraine
The tax system of any country
includes taxes, the object of which, in particular, is
movable and immovable property. Legislative establishment of the tax on real
property vary from the land in
It should be pointed out that the introduction of tax on real property is differ from the land in Ukraine and should became one of the main sources of financial stability of local government.
The taxation of real property was actively studied by modern foreign economists: R. Bonza, B. Maklennonta, L. Harris [1-2] and Ukrainian scientists: A. Berezhnaya, V. Vishnevsky, I. Krunutskiy, M. Carlin [3-6].
Real property tax as a tax
on ownership of real estate is one of the oldest type of taxes, which is
well-known to financial science. Tenure of real estate wealth has long been
considered as a sign of wealth people. The first mention about property tax was
found in the chronicles describing Khazar fees from slavic people in the form
of tribute. Today, the property tax is the basis of property tax in a big part
of European countries. In
Tax on real estate in international
practice is treated as a revenue earner of local budgets. For example, in the
Systems of real estate taxation in each country differ in their characteristics. For example, in Hungary the system of property tax consist of a land tax, tax on buildings and tax on real estate acquisition, accordingly, what is more, property and transactions with it are also a subject to taxation [8, p. 71-72, 86, 159-160].
In Chinese tax system, local taxes include taxes on urban real estate. This tax is outlined among others because the tax obligation arises only in case with immovable property located within the city. The taxpayers are the owners of these objects, while there is no distinction between natural and legal persons, national and foreign participants of tax relations.
In the US taxation of real estate is carried at the state level. Accumulated funds are distributed among municipalities (cities), school and special districts.
Thus, the taxation of real
property differs from the land in
1. Barbara N. Maklennon, Richard E. Bonz Taxation of real estate: principles and practical use [Electronic resource]. – Access: http://www.geomatica.kiev.ua
2. Maklennon B. N. Standpoint on the taxation system of land in Ukraine: Proceedings of training workshops / B. N. Maklennon, R. E. Bonz – 1999.
3. Vishnevskiy V. P. Taxation of real estate: Theory and International
Experience / V. P. Vishnevsky, V. D. Chekina // Finance of
4. Berezhnaya A. Y. Estate tax as a potential source of local budgeting / A. Y. Berezhnaya // Scientific Herald of building. – 2006. – ¹ 35. – P. 294–303.
6. Carlin M. I. Estate tax in OECD
countries and in
7. Tax Code
8. Berezin M. U. Evolving the system of property taxation / M. U. Berezin. – Moscow : Ynfotropyk Media, 2011. – p. 482.