LAND TAX IN THE STRUCTURE OF THE TAX SYSTEM OF UKRAINE

Abstract

As a result of the study the main possible directions of improvement of the mechanism of taxation of land resources are substantiated. The dynamic development of the tax system is accompanied by constant changes in the collection of taxes, fees and other obligatory payments. The need to improve the mechanisms of taxation, to find those forms that best fit the fiscal psychology and tax culture of taxpayers, is the main task and way to improve the socio-economic development of the state. Recognition of the uniqueness of land and its isolation from any other real estate necessitates the establishment of a special legal regime of its use. The article deals with the content and structural elements of the mechanism of legal regulation of land tax in Ukraine. The essence of payment for land as one of the most important tax payments, which today is a significant source of filling local budgets, is revealed. On the basis of analysis of scientific works and normative-legal acts the legal meaning of the notions "land tax" and "payment for land" is determined. Such element of land relations as obligation to pay land tax is disclosed. It is noted that payment for land in relations of land use has a derivative character. It is established that the object of taxation is a specific, individually defined and legally separate land plot (or its part), assigned to a particular subject of use in accordance with its designated purpose. The main attention is focused on the characteristic of such components of the mechanism of legal regulation of land payment as land tax payers, object of land taxation, tax base, land payment rate, procedure of calculation, tax period, term and procedure of payment of land tax, term and procedure of reporting on the calculation and payment of land payment. It is established that the notion of a "land share (unit of land)" does not contain a proper definition in legislation. Land shares (parcels) are a special object of land relations, since it is not a specific plot with established boundaries, but only the owner's right to receive such a plot. A land share (unit) as an object of land tax is only the right of its owner to claim ownership of a land plot from the land plot to be divided. That is, the right of ownership of a land share (unit) does not mean ownership of a land plot, but only the right to claim for granting to the owner of such land plot. It is established that the property tax, to which the land tax relates, relates to local taxes and is compulsory. Amounts of land tax are credited to the general funds of local budgets. The normative-legal regulation of the system of benefits in land taxation is investigated. The system of tax control is considered as an important element of legal regulation in the field of land taxation, providing proper functioning of the tax system of Ukraine.