BASES OF TAXATION OF REAL ESTATE IN UKRAINE AND BORDERS

I. V. SHEPEL

Анотація


Introduction. The main stages of the implementation of the property tax in Ukraine are considered. The objects of taxation of real estate and the list of taxpayers in Ukraine as well as in developed foreign countries are highlighted. The necessity of payment of real estate tax from alternative methods of filling the income base of local budgets is substantiating.

Purpose. The international experience of the taxation system of real estate is summarized and compared with the implementation processes in Ukraine. The algorithm of the calculation and payment of real estate tax is determined.

Methods. To solve the problems, general scientific and special methods of research were used: theoretical generalization and grouping; synthesis and analysis; analogue method; forecasting - to analyze the impact of the introduction of a real estate tax on the amount of financial revenues to local budgets, welfare of the population, price and supply of residential real estate.

Results. In foreign countries, objects of taxation can be land, building, construction; the tax is paid by the owner of the property; when determining the tax base of real estate, depending on the country, market value, cadastral value, and corrective factors may be used. For greater objectivity and reliability, when determining the value of immovable property, an assessment is not made of an individual character, but of a mass, depending on the purpose of taxation, using the legally established methodology for a specified period.

Objects of taxation of real estate in Ukraine are both residential and non-residential real estate, while the object of taxation in developed countries is all types of real estate, including residential, commercial, industrial, land, industrial, etc.

Tax Code of Ukraine stipulates that the tax rates for residential and / or non-residential real estate owned by individuals and legal entities shall be established by the decision of a village, settlement, city council or council of joint territorial communities established in accordance with the law and promising a plan for the formation of community territories, depending on the location and types of such real estate at a rate not exceeding 1.5% of the minimum wage established by law on January 1 of the reporting (tax) year, from 1 m² tax base.

Originality. The structural and logical scheme of the construction of the taxation mechanism for real estate in Ukraine has been improved, which covers the phased implementation of the principles, functions, requirements for the construction and functioning of the mechanism of taxation of immovable property, analysis of the factors influencing its formation and forecasting of the expected results.

Conclusion. The tax on real estate of natural persons is calculated by the State fiscal service of Ukraine on the basis of the State register of real rights to real estate. Then what kind of property tax for legal entities is calculated by legal entities independently based on the residential area of the object of taxation on the basis of documents on the ownership of the object. If the taxpayer fails to pay the tax within 60 days - a fine: with a delay of up to 30 calendar days - 10% of the repayment of the tax debt; with a delay of more than 30 calendar days - 20% of the repayment amount of tax debt.


Ключові слова


real estate tax; object of taxation; residential real estate; non-residential real estate; tax reform; real estate

Посилання


(n.d.) The system of real estate taxation in Europe. "Aratta-Ukraine" Retrieved from: http://aratta-ukraine.com/text_ua.php?id=3324 (in Ukr.).

Zyma, H.A. & Yershova I. S. (2012) Improvement of Winter AG taxation of real estate on the basis of international experience. BusinessInform, 6, 160 (in Ukr.).

(n.d.) Property tax in 2018: how much and for what you will have to pay. Retrieved from: https://ukr.media/business/349593/ (in Ukr.).

(n.d.) Real estate and land taxes in 2018: "Letters of Happiness" did not come to all. What shall I do? Retrieved from: https://zik.ua/news/2018/08/08/podatky_na_neruhomist_ta_zemlyu_u_2018_rotsi_lysty_shchastya_ pryyshly_ne_vsim_1382109 (in Ukr.).

Lutsyk, A. & Dmitrov, V. (2009) Real estate tax - a test for democracy. Innovatsiyna polityka, 3, 130-135 (in Ukr.).

Maystrenko, A. (2009) Tax on real estate as an additional source of local revenues. Pravo Ukrayiny,10, 119 (in Ukr.).

Melko, J. (2010) Tax on real estate in Ukraine: Prospects implementation. Retrieved from: http://www.city-institute.org/index.php?option=com_content&view=article&catid=&id=94%3A2010-07-28-13-53-18&Itemid=169 (in Ukr.).

(n.d.) The official site of the State Fiscal Service of Ukraine. World experience Taxation (experience of development and modernization services tax countries). Retrieved from: http://sfs.gov.ua/modernizatsiya-dps-ukraini/arkchiv/mijnarodniy-dosvid-rozvitk/svitovui-dosvid/bulgaria/ (in Ukr.).

(2010) Tax Code of Ukraine. Retrieved from: http://zakon.rada.gov.ua (in Ukr.).

Lyutyy, I. O., Demydenko, L. M. & Romanyuk, M. V. (2009) The tax system: manual. guidances. K .: Center of educational literature, 188 (in Ukr.).

(n.d.) Property tax in 2018. Retrieved from: http://if.sfs.gov.ua/media-ark/news-ark/322169.html (in Ukr.).

Terentyev, A. K. (2012) Foreign experience of state regulation of land taxation Retrieved from: http://lib.uabs.edu.ua/library/P_Visnik/Numbers/2_7_2012/07_02_08.pdf. (in Ukr.).


Повний текст: PDF

Посилання

  • Поки немає зовнішніх посилань.
Архів
2015 4 12   24 33
2016 1 2   3 4
2017 1 2 2 (Ч.2) 3 4 (Ч.1) 4 (Ч.2)
2018 1 2   3 4  

Користувач

Інформація

Зміст журналу

Перегляд

Мова