Ефективність та напрями вдосконалення адміністрування майнового податку

Abstract

The paper examines directions for increasing the efficiency of the administration of the property taxation system of Ukraine, analyzes the current practice of calculating and settling property taxes, substantiates the theoretical foundations of property taxation in Ukraine, elucidates its role in the formation of the own revenue base of local self-government bodies, and outlines areas for improvement.