Система майнового оподаткування в Україні: ефекти реформування та напрямки оптимізації

Abstract

In the article fiscal effectiveness of Ukrainian property taxation system is estimated. The possibility of shifting tax burden towards fiscally reliable, socially equitable and easy to manage property taxes is augmented. The optimum level of GDP centralization in the budget through property taxes is calculated. In order to increase local budgets financial autonomy, to equalize the tax burden distribution between different segments of society and to reduce the burden on business, the alternative property taxes structure in Ukrainian local budgets is proposed in the article.