ВНУТРІШНІЙ КОНТРОЛЬ РОЗРАХУНКІВ З БЮДЖЕТОМ ЗА ПОДАТКОМ НА НЕРУХОМЕ МАЙНО, ВІДМІННЕ ВІД ЗЕМЕЛЬНОЇ ДІЛЯНКИ

Abstract

Despite the simple mechanism for determining the amount of a tax on real estate other than the land plot payable to the budget, tax audit and timeliness of its payment remain relevant, because errors and violations lead to potential risks associated with the impositions of financial sanctions by regulatory bodies. Therefore, the issue of improving the methodology of internal control of budget settlements for the mentioned type of local tax cannot be ignored. The purpose of the article is to develop a methodology for internal control of budget settlements for the tax on real estate other than the land plot owned by legal entities. The study was conducted using analysis, generalization, grouping, and comparison. The graphical method was applied to illustrate the research findings. The study emphasizes the role and significance of the tax on real estate other than the land plot in the formation of revenues of territorial communities. It is determined that the tax base of the relevant tax has limited mobility, and the use of funds from its collection is directly related to the development of the infrastructure of the territories where the taxable real estate objects are located. Emphasis is placed on the fact that there is the probability of the increase of shadow income taxation when imposing the tax, and the relative simplicity of administration ensures the stability of budget revenues. The place of the tax in the system of property taxation in Ukraine was determined. It is highlighted that this issue is not urgent for individuals, since this tax is calculated for them by the supervisory authorities at the tax address of the property owner. As for legal entities, they independently form objects and determine the tax base. The article generalizes the elements of the tax on real estate other than the land plot and groups the objects of taxation of residential and non-residential real estate. The authors developed a methodology for internal audit of budget settlements for the tax on real estate other than the land plot with the identification of areas of verification, control procedures, and indicative sources of information. The developed methodology is intended for both internal control entities and representatives of state regulatory bodies.