The role of real estate tax in the fiscal policy of the European Union and economic reconstruction of Ukraine

Анотація

Introduction. In the modern conditions of economic development, an important task is to study the specific features of real estate tax administration in the European Union in order to implement best practices in the Ukrainian system, especially during martial condition and postwar reconstruction of Ukraine. European experience shows that the real estate tax, using the right approach, can become one of the important provisions of the revenue side of budgets at various levels. The purpose of the paper is to substantiate the theoretical and applied provisions of real estate taxation in the European Union and the formation of measures for effective administration of real estate tax in modern Ukrainian fiscal practice. Results. The paper examines the current features of real estate taxation in the European Union. Emphasis is placed on specific procedures for applying real estate tax rates in some European countries. A comparative analysis of the elements of real estate tax in the European Union and Ukraine is conducted. The monitoring of system-wide trends in the development of property taxation in the European Union and Ukraine revealed a high degree of compliance of domestic and European property tax systems. In particular, in Ukraine, as well as in the EU member states, there is an increasing role of property taxes in the fiscal policy of the state and municipalities. Attention is drawn to the controversial provisions and prospects of riches taxation, which can serve as a potential in solution budget problems of national economies. Conclusions. The actual normative positions on optimization of property taxation in Ukraine in the conditions of martial condition are systematized. The conducted research made it possible to form scenarios for strengthening the fiscal potential of the real estate tax in Ukraine, taking into account the experience of the European Union in the period of economic recovery.

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