UDC 657.466
Buryak, P. Y., & Savchuk, N. V. (2014). Perspektyvy reformuvannya mistsevykh podatkiv v Ukrayini [Prospects for reforming of local taxes in Ukraine]. Rehional'na ekonomika - Regional Economy, 74(4), 180-186. [in Ukrainian].
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Authors

Resume

The paper gives an analytical evaluation of the results of administration of local taxes and fees. Research shows the ineffectiveness of the system of local taxation. The changes introduced by the Tax Code of Ukraine is not providing a sufficient level of effectiveness of local taxation and do not solve the problem of local budgets. In Ukraine local taxes and fees currently form a small proportion of revenues, that do not even perform fiscal functions. Role of local taxes in the formation of local budget revenues in Ukraine is reviewed. The shortcomings of local taxation, in particular their low share in revenues, which requires further improvement of the structure and mechanism of administration of local taxes and fees is exposed. Mechanisms that currently exist regarding local tax administration does not provide financial autonomy and independence of local government. This mechanism does not contribute to the financial independence of regions. The purpose of the article is the evaluation of the impact of local taxation as part of the tax system Ukraine and find ways to reform local taxation mechanism in the context of improving the yield of local budgets. The authors proposed to exclude from the tax system inefficient fees: the fee for parking vehicles and tourist tax. Requirement of fundamental reform approaches to taxation of real property is needed on other hand. It is proposed to differentiate the mechanism of administration of immovable property on other than land, depending on the choice of the tax base, the total area of real estate or market (estimated) value of the property. Benefits for the taxation of real property other than land are proposed to limit the exemption from taxation owners of apartments to 70 square meters. Meters and houses limit up to 120 square meters. Meters for taxation of the total area of real estate, taking into account the non-taxable minimum area per individual living in an apartment or house for taxation market (estimated) value of the property. Prospects for further research in the context of improving the system of local taxation should primarily relate to reform the mechanism of administration of immovable property other than land.

Keywords:

local taxes and fees, local tax reforming, tax on real property other than land