Роль майнових податків з фізичних осіб у формуванні місцевих бюджетів

Abstract

The article describes the main mechanism of calculation and collection of property taxes. The place of property taxes found in the structure of local budget revenues. Using the example of the local budget of the Chaplin district, the value of property taxes for the formation of the revenue side of local budgets was analyzed and clarified. The main shortcomings of property taxes have been investigated and ways of their elimination have been found.