Ways of improvement of tax administration on real estate distinct from plot of land
Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
Ways of improvement of tax administration on real estate distinct from plot of land
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| Creator |
Pelekhatyy, Andriy
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| Contributor |
M. I. Dolishniy Institute of Regional Researches of NAS of Ukraine
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| Subject |
real estate tax
distinct from plot of land local budgets territorial communities financial capacity budgetary and tax law |
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| Description |
The 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. |
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| Date |
2018-03-15T12:39:57Z
2018-03-15T12:39:57Z 2015 |
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| Type |
Conference Abstract
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| Identifier |
Pelekhatyy 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.
http://ena.lp.edu.ua:8080/handle/ntb/39788 |
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| Language |
en
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| Relation |
[1] Podatkovyy kodeks Ukrayiny Retrieved from http://zakon4.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
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| Format |
260-261
application/pdf |
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| Coverage |
UA
Lviv |
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| Publisher |
Lviv Polytechnic Publishing House
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