Mechanism of property taxation in Ukraine: problems and prospects

Abstract

In the qualifying work, the theoretical-legal and methodological foundations of property taxation in Ukraine and the world were investigated. An analysis of the revenues of the local budgets of Ukraine and Vinnytsia region, in particular, was carried out. An economic-mathematical model was calculated for forecasting the budget of the Vinnytsia region, taking into account the unchanged tax rates at the current level, as well as taking into account the rates that require changes. The problems and possible directions of their solution regarding the filling of local budgets in the conditions of an unstable economic situation during martial law are defined.
The main scientific result of the study is the developed concept of the mechanism of revenue generation of local budgets, the purpose of which is the financial support of local self-government bodies, due to the improved collection of property tax from individuals and legal entities.