https://oldena.lpnu.ua/handle/ntb/39788| Title: | Ways of improvement of tax administration on real estate distinct from plot of land |
| Authors: | Pelekhatyy, Andriy |
| Affiliation: | M. I. Dolishniy Institute of Regional Researches of NAS of Ukraine |
| Bibliographic description (Ukraine): | Pelekhatyy A. Ways of improvement of tax administration on real estate distinct from plot of land / Andriy Pelekhatyy // Litteris et Artibus : proceedings of the 5th International youth science forum, November 26–28, 2015, Lviv, Ukraine / Lviv Polytechnic National University. – Lviv : Lviv Polytechnic Publishing House, 2015. – P. 260–261. – Bibliography: 1 title. |
| Conference/Event: | Litteris et Artibus |
| Issue Date: | 2015 |
| Publisher: | Lviv Polytechnic Publishing House |
| Country (code): | UA |
| Place of the edition/event: | Lviv |
| Keywords: | real estate tax distinct from plot of land local budgets territorial communities financial capacity budgetary and tax law |
| Number of pages: | 260-261 |
| Abstract: | The article Identifies main benefits from collection of taxes on real property distinct from plot of land for local governments and taxpayers. The problems of the modern system of property taxation are analyzed. The main disadvantages of charging to local budgets in compliance with recent changes to the Tax Code of Ukraine from 12.28.2014 are identified. Proposals for improvement of budget legislation in the part of property taxation are made. Expediency to set the equal tax rate with privileges rejection for the payment of property tax is suggested. |
| URI: | https://ena.lpnu.ua/handle/ntb/39788 |
| References (International): | [1] Podatkovyy kodeks Ukrayiny Retrieved from http://zakon4.rada.gov.ua/laws/show/2755-17 [in Ukrainian]. |
| Content type: | Conference Abstract |
| Appears in Collections: | Litteris et Artibus. – 2015 р. |
| File | Description | Size | Format | |
|---|---|---|---|---|
| 93-260-261.pdf | 56.53 kB | Adobe PDF | View/Open |
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