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- W2991090710 abstract "Starting in 2016, the process of financial decentralization began in Ukraine, in which local governments of lower levels (rural, urban, city councils and united territorial communities) were entitled to independently establish on their territory the rates of many local taxes and fees credited to community budgets. In particular, tax legislation of Ukraine allows local governments to vary land tax rates in the range from 0.1 to 3% of the normative monetary valuation of land, as well as to differentiate tax rates depending on the type of intended use of land plots. The study created a database and analyzed the spatial heterogeneity of land tax rates in more than 9.6 thousand communities. It is shown how the level of tax burden on land owners and land users, established by local self-government bodies, correlates with the economic development of the regions, as well as the normative monetary valuation of land, which is used in Ukraine as a tax base. The problems of taxation of real estate, which arise at the separate collection of land tax and tax for real property other than land, are considered, as well as suggestions on the necessity of introduction of tax zoning of territories in Ukraine, which will allow to further differentiate the rates of taxes on the property and provide more flexible and adaptive taxation of real estate." @default.
- W2991090710 created "2019-12-05" @default.
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- W2991090710 date "2019-11-20" @default.
- W2991090710 modified "2023-09-27" @default.
- W2991090710 title "Spatial heterogeneity of land taxation in Ukraine: the impact of decentralization" @default.
- W2991090710 doi "https://doi.org/10.22616/j.balticsurveying.2019.013" @default.
- W2991090710 hasPublicationYear "2019" @default.
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