Academic Journal
Formation of Budget Revenues in the Context of the Establishment of Land Market in Ukraine
| العنوان: | Formation of Budget Revenues in the Context of the Establishment of Land Market in Ukraine |
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| المؤلفون: | Klymash Nataliia I., Zhuk Dariia A. |
| المصدر: | Bìznes Inform, Vol 1, Iss 528, Pp 351-357 (2022) |
| بيانات النشر: | Research Centre of Industrial Problems of Development of NAS of Ukraine, 2022. |
| سنة النشر: | 2022 |
| المجموعة: | LCC:Business |
| مصطلحات موضوعية: | land market, agricultural land, moratorium on land sales, tax burden on landowners., Business, HF5001-6182 |
| الوصف: | The main problems of land market formation are researched in the context of land reform in Ukraine. Thus, the lifting of the moratorium on the sale of agricultural land has become a new feature in the economic history of Ukraine, which provides possibilities to develop the agro-industrial complex and increase the volume of agricultural production. An overview of the formation of the land market by neighboring countries: Poland, Romania, Slovakia and Hungary is carried out. It is specified that the situation on the land market of these countries is significantly different from the situation in Ukraine, but it is possible to draw parallels in the context of the price, the area that can be purchased, and, in some cases, the terms of sale. A review of the legislation of Ukraine regulating the land market is made. Attention is focused on expectations from the sale of agricultural land and the impact of land sales on the investment climate in the country. Amendments to the tax legislation on the payment of taxes for the use of land starting from 2022 are outlined. In accordance with regulatory legal acts, the concept of a minimum tax liability for landowners is indicated, which includes the payment of taxes, fees, payments (control over the collection of which is entrusted to regulatory authorities) related to the production and sale of their own agricultural products and/or property and/or use (lease, sublease, emphyteusis, permanent use) of land plots classified as agricultural land. The article presents the mechanism for calculating the minimum tax liability for land for which the normative monetary valuation was carried out and for which there was no monetary assessment. Entities that are exempt from the minimum tax liability are identified. Attention is focused on the legislative and legal norm for individuals regarding the area of land, more than 0.5 hectares, which is subject to taxation by the minimum tax liability. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Russian Ukrainian |
| تدمد: | 2222-4459 2311-116X |
| Relation: | https://www.business-inform.net/export_pdf/business-inform-2022-1_0-pages-351_357.pdf; https://doaj.org/toc/2222-4459; https://doaj.org/toc/2311-116X |
| DOI: | 10.32983/2222-4459-2022-1-351-357 |
| URL الوصول: | https://doaj.org/article/45bab65197494cdd938a8c68cf6b06fb |
| رقم الانضمام: | edsdoj.45bab65197494cdd938a8c68cf6b06fb |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 22224459 2311116X |
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| DOI: | 10.32983/2222-4459-2022-1-351-357 |