文章基本信息

标题：The Problems of Efficiency of a Property Tax in Ukraine
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作者：Iryna Tsymbaliuk ; Vladislav Kalchevskyy
期刊名称：Економічний часопис Східноєвропейського національного університету імені Лесі Українки
印刷版ISSN：2411-4014
电子版ISSN：2524-2717
出版年度：2016
卷号：4
期号：8
页码：99-104
DOI：10.29038/2411-4014-2016-04-99-104
出版社：Lesya Ukrainka Eastern European National University
摘要：In the article are determined theoretical generalization property taxation problems; explored fiscal importance of property taxation in Ukraine; analyzed the structure and the dynamics of property tax revenues. The role of property taxes in the formation of local budgets Ukraine are determined. The basic change in the mechanism of taxation of property taxes are considered and identified existing problems of efficiency of their collection. Studied the international experience of taxation of property taxes. Substantiated promising areas of improvement tax property taxes and increase their efficiency.
关键词：property taxes; real estate property tax; transportation tax; land tax; tax problem; tax efficiency