Система майнового оподаткування в Україні: ефекти реформування та напрямки оптимізації
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2015Author
Сибірянська, Юлія Володимирівна
Sybirianska, Yuliia
Сибирянская, Юлия Владимировна
Кондратюк, О. Ю.
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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.
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