Ways of improvement of tax administration on real estate distinct from plot of land

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dc.citation.conferenceLitteris et Artibus
dc.contributor.affiliationM. I. Dolishniy Institute of Regional Researches of NAS of Ukraineuk_UA
dc.contributor.authorPelekhatyy, Andriy
dc.coverage.countryUAuk_UA
dc.coverage.placenameLvivuk_UA
dc.date.accessioned2018-03-15T12:39:57Z
dc.date.available2018-03-15T12:39:57Z
dc.date.issued2015
dc.description.abstractThe article Identifies main benefits from collection of taxes on real property distinct from plot of land for local governments and taxpayers. The problems of the modern system of property taxation are analyzed. The main disadvantages of charging to local budgets in compliance with recent changes to the Tax Code of Ukraine from 12.28.2014 are identified. Proposals for improvement of budget legislation in the part of property taxation are made. Expediency to set the equal tax rate with privileges rejection for the payment of property tax is suggested.uk_UA
dc.format.pages260-261
dc.identifier.citationPelekhatyy A. Ways of improvement of tax administration on real estate distinct from plot of land / Andriy Pelekhatyy // Litteris et Artibus : proceedings of the 5th International youth science forum, November 26–28, 2015, Lviv, Ukraine / Lviv Polytechnic National University. – Lviv : Lviv Polytechnic Publishing House, 2015. – P. 260–261. – Bibliography: 1 title.uk_UA
dc.identifier.urihttps://ena.lpnu.ua/handle/ntb/39788
dc.language.isoenuk_UA
dc.publisherLviv Polytechnic Publishing Houseuk_UA
dc.relation.referencesen[1] Podatkovyy kodeks Ukrayiny Retrieved from http://zakon4.rada.gov.ua/laws/show/2755-17 [in Ukrainian].uk_UA
dc.subjectreal estate taxuk_UA
dc.subjectdistinct from plot of landuk_UA
dc.subjectlocal budgetsuk_UA
dc.subjectterritorial communitiesuk_UA
dc.subjectfinancial capacityuk_UA
dc.subjectbudgetary and tax lawuk_UA
dc.titleWays of improvement of tax administration on real estate distinct from plot of landuk_UA
dc.typeConference Abstractuk_UA

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Litteris et Artibus. – 2015 р.