Історичне значення та фіскальна архітектура поземельного оподаткування

Abstract

У статті проаналізовано історичне значення поземельного оподаткування; розглянуто досвід окремих зарубіжних країн щодо організації фіскальної архітектури земельного податку; визначено його фіскальне та економіко-політичне значення. Окреслено основні напрями вдосконалення оподаткування землі в Україні.

The article analyzes historical significance of the land tax as primary historical form of taxation. Defined its modern and historical role in the context of fiscal, economic and political importance. The authors attempt to show the place and role of land tax in the classic model of Tibo taxation. In this article is drawn much attention to the formation of accounting systems of land, namely, analyzed cadastral and assessment systems for land tax, determined by their advantages and disadvantages. Special attention is paid to modern international experience of land taxation. Attention is drawn to unification of property taxation in European countries, namely, joint taxation of land and property. Highlighted experience of some foreign countries regarding organization of fiscal architecture of land tax. In details analyzed the experience of land taxation construction in the United States, and particularly in Pennsylvania, where own model of land value tax is considered as ideal example for the whole of America and proposed, by individual researchers and practitioners, for integration into the practice of taxation in all states of the country. The article focuses on the significant simplification of land taxes administration procedures for the government and for taxpayers. Based on the analysis of international experience and own position of authors, were determined main directions of land taxation improvement in Ukraine in the direction of increasing fiscal significance of the tax and simplification of its administration procedures.