The role of property taxation and issues of normative consolidation of property tax in Ukraine
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 30, Issue 1
Abstract
The article analyzes the efficiency of property taxation, highlights its positive features, separates it from income taxation. The role of property taxation in tax systems of Ukraine and other countries of the world is indicated. The defects of the normative fixing of the property tax in the tax legislation of Ukraine are highlighted and ways of its improvement are offered.
Authors and Affiliations
Т. В. Чорна
Keywords
Related Articles
- EP ID EP468968
- DOI -
- Views 88
- Downloads 0
Central, local authorities of the Karabakh khanate
The period of existence of the Azerbaijani khanates is both contradictory and complex, and one of the glorious and honorable pages of the very ancient history of our country. So, in occasion of that historical period, ne...
About some problems of intervention of the institutions of compliance with other security agencies
The article defines the content and essence of the interaction of penitentiary institutions with other actors for the prevention of crimes in this area of public relations, identifies the problems that arise along this p...
Іnstitutionalization normativity of criminal law: selected theoretical-methodological aspects of the question
The article presents an attempt to formulate a personal scientific view vision іnstitutionalization normativity of criminal law in order to outline the algorithm for further research on the individual components of this...
Transfer of rights on a domain name and its transfer to another registrar
The scientific article is devoted to highlighting the features of the procedure for transferring rights on a domain name and its transfer to another registrar of domain names. The features of such a transfer are determin...
Normative activity of the Seym and the solution of the Ukrainian-Polish political confrontation
In the article, the peculiarities of the Ukrainian-Polish political confrontation are revealed in the norm-setting activity of the diet. The argument is argued that the main reason for the confrontation was not so much i...