ПОДАТОК НА МАЙНО ЯК ДЖЕРЕЛО ФОРМУВАННЯ ДОХОДІВ МІСЦЕВИХ БЮДЖЕТІВ

Abstract

The article defines the role of property tax in the formation of revenues of local budgets under martial law. The share of property taxes in GDP in Ukraine and in leading foreign countries is analyzed. The factors affecting the receipt of property taxes to local budgets are outlined. The fiscal role of the property tax in tax revenues and local budget revenues over the past 5 years has been revealed. The dynamics of the structural components of the property tax in the period from 2018 to 2022 were analyzed, namely the property tax other than the land plot, the land fee and the transport tax as sources of revenue generation for local budgets. The consequences of changes made to the Tax Code of Ukraine during the period of martial law regarding property taxes in Ukraine are highlighted. Problematic aspects and shortcomings in the field of revenue generation of local budgets due to property tax in terms of its structural components were identified and directions for their elimination were proposed. The directions for eliminating the identified problems are substantiated, including the following: development of a mechanism for the population to restore the car fleet in order to increase the tax base with transport tax in the future; increasing the interest of OTGs with a higher level of their own incomes in increasing revenues from real estate tax payments; timely and complete consideration of information and its entry into the State Register of Property; taking into account the territorial location of real estate for taxation purposes; granting the right to local authorities to take into account the level of income and marital status for the purposes of collecting real estate tax; not only expensive cars, but also other mass-demand vehicles should be considered tax objects; additionally use the volume of carbon dioxide emissions, etc., as the tax base for transport tax. It has been established that in order to eliminate the identified problems and deficiencies in the functioning of property taxation and increase its fiscal role in the revenues of local budgets in the war and post-war periods, it is necessary to apply a comprehensive approach to solving a number of institutional, organizational, legislative and regulatory, material and technical, personnel, process, financial, strategic and other issues.