The Problems of Efficiency of a Property Tax in Ukraine

• Main Authors: Iryna Tsymbaliuk, Vladislav Kalchevskyy
• Format: Article
• Language: English
• Published: Lesya Ukrainka Eastern European National University 2016-11-01
• Series: Економічний часопис Східноєвропейського національного університету імені Лесі Українки
• Subjects: property taxes, real estate property tax, transportation tax, land tax, tax problem, tax efficiency
• Online Access: https://echas.eenu.edu.ua/index.php/echas/article/view/165
• ISSN: 2411-4014; 2524-2717

In the article are determined theoretical generalization property taxation problems; explored fiscal importance of property taxation in Ukraine; analyzed the structure and the dynamics of property tax revenues. The role of property taxes in the formation of local budgets Ukraine are determined. The basic change in the mechanism of taxation of property taxes are considered and identified existing problems of efficiency of their collection. Studied the international experience of taxation of property taxes. Substantiated promising areas of improvement tax property taxes and increase their efficiency.