СОЦІАЛЬНО-ЕКОНОМІЧНІ ДОМІНАНТИ ОПОДАТКУВАННЯ ВЛАСНОСТІ В УКРАЇНІ

Abstract

There is an excessive differentiation of incomes in society and concentration of the main share of property in the hands of a limited number of persons at the current stage of Ukraine’s development. In such circumstances, it becomes necessary to take into account the financial and property status of taxpayers in the process of taxation of property and non-property rights. That is why it is advisable to pay attention not only to characteristics of the taxable object, but also to take into consideration the taxpayer who owns the taxable object while constructing mechanisms for collecting property taxes.The purpose of the study is to justify the socio-economic results that is necessary to achieve in the process of property taxation in Ukraine.The article deals with the theoretical essence of the “property” and “asset” categories and defines differences between them. The taxable objects, base and payers of property taxes have been justified. The author has suggested taking into account the financial and property status of the owners in the process of property taxation. Created property tax matrix has shown taxes paid by legal entities and individuals because of acquiring the right of ownership, the right of possession, the right to convey certain objects of property or the right of use them.The most important results in the property taxation are divided into economic and social ones. Economics results include the efficient use of property and the tax revenue formation. The most important social results of property taxation are reducing the excessive concentration of property in a limited number of individuals and ensuring a more even distribution of income; lower prices in the housing market; reduction of soil pollution with harmful chemicals in the process of intensive agriculture and soil structure restoration; reduction of harmful emissions from transport operations; increasing the efficiency of use, conservation and restoration of natural resources.