Property tax on real estate as a source of strengthening the state-owned mechanism of financial independence of local government in the decentralization’s condition
Journal Title: Держава та регіони. Серія: Державне управління - Year 2018, Vol 4, Issue
Abstract
In the article the specifics of introduction of the financial decentralization at the present stage were discovered. The world’s practice of formation of incomes of a government budget was generalized, where the financial autonomy of the local territorial units is provided by charging the direct local taxes and, in particular, tax on the real estate. The international experience of real estate taxation was reviewed based on market value and real estate area. The trend of decreasing of financial independence of local government was discovered. The directions for strengthening of government mechanism, software of the financial independence of a local government by changing the mechanism of a tax administration on the real estate, which is excellent from the settlement, were suggested.
Authors and Affiliations
В. Пилипенко
Keywords
Related Articles
- EP ID EP530672
- DOI -
- Views 53
- Downloads 0
To the question of training documentation specialists in public administration sphere
The article deals with the generalization of the main conclusions and proposals concerning the training of document specialists in the field of public administration, which are set out in the works and developments of mo...
Technoparks as an organizational mechanism for the implementation of energy- and resource-saving technologies
The article analyzes the world experience in implementation of technology parks, their efficiency, energy- and resource-saving modes. It has been revealed that technoparks are one of the priority directions of integratio...
The direction of improvement of the equipment of the checkpoint and the organization of performance of missions by the National Guard of Ukraine in operation of united forces
In the article the directions of improvement of the equipment of the checkpoint and the organization of performance of missions by the National Guard of Ukraine during duty in the area of special operation are determined...
The elements of public administration information and analytical support integrated mechanisms
This paper defines the main constituent elements of integrated public administration mechanism. The expediency of distinguish the organizational and personnel mechanism of local authorities information and analytical sup...
Methodological tool for realization of the complex state mechanism of regulation of processes of counteraction to the development of the shadow economy at the local level
The article deals with the methodological tools of the implementation of the complex state mechanism of regulation of processes of counteraction to the development of the shadow economy at the local level. The main strat...