The priorities of property tax revenues to the local budget in the context of reference to the social and economic security of the state

El'vina Zufarivna Ablyazova


Abstract


Introduction. The article is dedicated to the property tax, the income of which in the local budget may increase the social and economic development of the region. The author researches the dynamics of tax revenues and expenditures of the local budget. The study of the dynamics of the amounts of investments into housing is carried out. The prediction of the construction volumes of the region is made.

The purpose of the article is to decide the issue concerning the funding of housing in the region and the priorities of property tax revenues.

Method (methodology).The study uses such general scientific methods as generalization, synthesis, analysis, comparison, abstraction and induction.

Results. Justification of the appropriateness of the use of tax deduction system which will allow to redistribute the tax revenues to local budgets and to direct them towards the city’s capital construction. The major trends of the development of the amount of investments into housing in Ukraine have been studied. The analysis and the prediction of house building in Zaporizka Oblast’ (Zaporizhya Region) have been made. The major trends and prospects as for the prediction of property tax revenues to the local budget have been established. The property tax will enable the financing of the housing and utilities infrastructur. This will lead to the social and economic effect in the sphere of provision of housing as social protection of the population. Consequently, the social and economic development of the region will be observed in the context of the national financial security of the state.


Keywords


property tax; local budget; social and economic security of the state; tax system; economic development; local government

Full Text:

PDF

References


Krupka, M. I., Zamaslo, O. T. (2007). Zmicnennja resursnoi' bazy miscevyh bjudzhetiv u konteksti provedennja podatkovoi' reformy v Ukrai'ni. Aktual'ni problem rozvytku ekonomiky region, 3, 89-93.

Programa ekonomichnyh reform na 2014-2016 rr. “Zamozhne suspil'stvo, konkurentospromozhna ekonomika, efektyvna derzhava”. Komitet z ekonomichnyh reform pry PrezydentoviUkrai'ny vid 13 travnja 2011 r. [The program of economic reforms for 2014-2016. /Wealthy society, competitive economics, effective state/ The Committee of economic reforms at the President of Ukraine, May, 13 2011] № 3358-VI. (2011).

Programa social'no-ekonomichnogo ta kul'turnogo rozvytku Zaporiz'koi' oblasti na 2014 rik Zaporizhzhja, 2015 rik [The program of socio-economic and cultural development of Zaporizhya region for 2-14 Zaporizhya 2015]. Retrieved from http://www.zoda.gov.ua

Oficijnyj sajt Melitopol's'koi' mis'koi' rady [The official website of Melitopol city council]. (2015). Retrieved from : http:// www.mit.gov.ua.

Ofitsijni dani Derzhavnoi sluzhby statystyky Ukrainy [The official data of the National Statistics Department of Ukraine]. (2015). Retrieved from : http://www.ukrstat.gov.ua.

Oficijnyj sajt Derzhavnoi' fiskal'noi' administracii' Ukrai'ny [The official data of the National Fiscal Administration of Ukraine]. (2015). Retrieved from http:// www.sta.gov.ua.

Pylypenko, I. I., Pavlih, N. V., Kryvov’jazjuk, I. V. (2004). Rynok neruhomosti. Kyiv: IVC Derzhkomstatu Ukrai'ny.

Ofitsijni dani Ministerstva finansiv Ukrainy. [The official data of the Ministry of Finance of Ukraine]. (2015). Retrieved from http:// index.minfin.com.ua/index/gdp.


Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM

Refbacks

  • There are currently no refbacks.




Copyright (c)



 

Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023