CHARGING FOR THE LAND IN THE CONTEXT OF THE IMPLEMENTATION OF THE STATE FINANCIAL CONTROL OF LAND RELATIONS
DOI:
https://doi.org/10.15330/apred.2.14.71-78Keywords:
land rent, land taxation, land, land relations, state financial controlAbstract
The article analyzes the structure of Ukrainian land and studies the structure of their changes. The problems of using land taxes in Ukraine as one of the methods of land relations regulation, the effectiveness of state support and the current state of taxation are determined. An estimation of the current state of land payment is made and the dynamics of tax revenues to the budget is analyzed. The existing problems in charging for land are determined. The conditions for optimization of tax revenues are formulated and the mechanism of application of taxation of land is proposed.
References
1. “On amendments to certain legislative acts of Ukraine regarding the demarcation of lands of state and communal property: Law of Ukraine dated Sept. 6, 2012 No. 5245-VI.” The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/5245-17. Accessed 12 Apr, 2014.
2. “Annual reports on implementation of the state budget for 2013-2017.” Official website of the State Treasury Service of Ukraine, www.treasury.gov.ua. Accessed 12 Apr. 2018
3. Budzilovych, I., and A.Yurchenko. “Factors of negative influence on the legal provision of land reform in Ukraine.” Pravo Ukrainy, no. 7, 2011, pp. 33-37.
4. Ibragimov, M.R. “Land taxation: theoretical postulates and fiscal realities in Ukraine.” Ekonomist, 2008, no.7. pp. 37-41, www.nbuv.gov.ua/portal/Soc...5.../45.pdf. Accessed 12 Apr.2018. 77
5. Kolosok, A., and T. Yakubenko “Analysis of data of normative monetary valuation of settlements.” Zemlevporiadnyi visnyk, no.3, 2013, pp. 11-16.
6. Martin, A.G, and S.B. Bilenko. Ten Steps to Overcoming Corruption in Land Relations, Association "Land Union of Ukraine", 2014.
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8. Terentieva, O.K. “Genesis of state regulation of land payment in Ukraine: historical and legal aspect.” Pravo ta upravlinnia, no. 1, 2012, pp. 540 - 559.
9. Harrison F. “Taxes reduce incentives to work.” Independent newspaper, 23 May 2001, pp. 4.
2. “Annual reports on implementation of the state budget for 2013-2017.” Official website of the State Treasury Service of Ukraine, www.treasury.gov.ua. Accessed 12 Apr. 2018
3. Budzilovych, I., and A.Yurchenko. “Factors of negative influence on the legal provision of land reform in Ukraine.” Pravo Ukrainy, no. 7, 2011, pp. 33-37.
4. Ibragimov, M.R. “Land taxation: theoretical postulates and fiscal realities in Ukraine.” Ekonomist, 2008, no.7. pp. 37-41, www.nbuv.gov.ua/portal/Soc...5.../45.pdf. Accessed 12 Apr.2018. 77
5. Kolosok, A., and T. Yakubenko “Analysis of data of normative monetary valuation of settlements.” Zemlevporiadnyi visnyk, no.3, 2013, pp. 11-16.
6. Martin, A.G, and S.B. Bilenko. Ten Steps to Overcoming Corruption in Land Relations, Association "Land Union of Ukraine", 2014.
7. Miroshnichenko, A.M. “No moratorium!” Amm.org.ua, www.amm.org.ua/en/moratorium-no. Accessed 12.04.2018.
8. Terentieva, O.K. “Genesis of state regulation of land payment in Ukraine: historical and legal aspect.” Pravo ta upravlinnia, no. 1, 2012, pp. 540 - 559.
9. Harrison F. “Taxes reduce incentives to work.” Independent newspaper, 23 May 2001, pp. 4.
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Published
2018-07-27
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Public finance
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