THE ADMINISTRATION OF PROPERTY TAXES IN UKRAINIAN AND WORLD FISCAL PRACTICE

Анотація

 ГРОШІ, ФІНАНСИ І КРЕДИТThe article investigates the nature and role of property taxes for the state and society.The ways of identification of the base of taxation of property taxes in the world practice are defined.It is proved that the property tax is exclusively property (movable or immovable).The economic-legal and economicfunctional principles of property taxation have been systematized.It is proved that real estate tax and land tax are important factors in securing the financial component of local development.In this context, significant steps have been taken in Ukraine to strengthen financial decentralization and strengthen the resource base of local governments.The dynamics of revenues and structure of property taxes to the Consolidated Budget of Ukraine are analyzed.The share of property taxes in tax revenues of developed countries of the world is monitored.Emphasis is placed on the implementation of the foreign experience of taxing property taxes in the Ukrainian fiscal practice.For the Ukrainian realities on the basis of property taxation, the most appropriate option is a differentiated approach in the taxation of real estate, which will allow effective use of the available information regarding land, buildings and structures.Strengthening the role of the real estate tax, other than land, in the filling of local budgets can be obtained through the conversion of all real estate.At the same time, it is important to change the mechanism of tax administration in terms of verification of the tax base, to offer economically justifiable differentiation of tax rates, to eliminate inefficient benefits, to improve the efficiency of electronic declaration of property.The prerequisites for raising the importance of the real estate tax other than the land plot for the revenue part of local budgets are outlined.The vectors of improvement of procedures of administration of property taxes in Ukraine are offered.The urgency of introducing a system of electronic tax declaration of income and property of citizens, which would in addition to the publication of their wealth ensure verification of payment of their taxes.

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