On the social orientation of formation and use of the land fee: the international experienceand recommendations for the Donetsk People’s Republic
Journal: Vestnik of Institute of Economic Research (Vol.4, No. 4)Publication Date: 2016-12-01
Authors : Pavliy A.S.; Paskevich A.O.;
Page : 37-45
Keywords : land tax; real estate tax; land market; standard monetary valuation; graduated tax rate; tax concession;
Abstract
The article is devoted to the analysis of the international experience of formation and use of the land fee in terms of social orientation of this tax. A special attention is given to the issue of the construction of the property tax system, where the land tax accomplishes not only a fiscal function, but also is an effective tool for ensuring the development of social sphere of the region. The analysis of the land value taxation in the DPR has been conducted in the article. The possibility of applying the practices of analyzed countries for the formation of the land taxation system in the Donetsk People’s Republic has been considered. A range of benchmarks for improvement of the land value taxation system from both the social and economic standpoints, which are aimed at ensuring social justice in the process of property relations, has been offered.
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Last modified: 2017-03-23 23:33:55