Taking into account the necessity to decide a number of problems of the tax system and strengthen the regulation role of the state at the market of the real estate in Ukraine, there is an urgent necessity to change and perfect the present system of taxation of the real estate.
The analysis and improvement of the system of taxation of the real estate is the purpose of my work. In accordance with this purpose it is necessary to decide the following tasks:
- to study the history of the tax system development;
- to analyse modern structure of the tax system of Ukraine and to determinate the place and role of property tax;
- to describe the system of taxation of the real estate for modern Ukraine, based on world practice;
- to develop the structure of database for taxation of the real estate, which will allow to decide many problems in this sphere;
- to realize the decision of concrete problem to receive the practical utility of the offered database.
In development of taxation it is possible to select three periods, each of which is characterized by one or another signs and features.
The first period includes the economic systems of ancient world and Middle Ages, it is distinguished by the lack of development and by its casual character. In this period taxes existed as unsystematic payments having a mainly natural form.
At the end of XVII - beginning XVIII century the second period of development of taxation comes, when taxes become the basic source of profitable part of budgetary device. In this period the first tax systems were formed including indirect and direct taxes.
The third period of development of taxation, which began in XIX century, distinguished by diminishment of number of taxes. The tax reforms conducted after the first world war were fully grounded by scientific principles of taxation. That was the time, when the modern tax system was formed in which direct taxes took leading place.
Our state had to create practically new tax system in 1992. It required the immediate searches of sources of tax receipts, but disintegration of Union was accompanied by the mass falling of production. In such conditions from the very beginning the Ukrainian legislators appealed to introduction of indirect taxes, specific gravity of which remains stably high in the tax receipts to the budget.
The tax system, which covers both legal entities (enterprises, mines, commercial organizations, banks, etc.) and physical persons (all adult habitants) was formed in our country. It contains also collections in special purpose state funds which in their economic substance are near or equal to the taxes.
A property tax on this stage of development of our country is most indefinite. At present resource taxes from the real estate (pay for earth, collections and payments for the use of natural resources) and taxes on operation with the real estate are taken in Ukraine (state duty for certification of different agreements with the real estate, collections on obligatory state pension insurance). Their fiscal and regulative role is insignificant.
A property tax substantially differs from other types of taxes. World experience argues that the real estate is an unique object able to provide a stable and forecast profit. This uniqueness is conditioned in a number of its features, such as: evident (presence of blessing, evidence of level of profit, welfare), constancy of place of location, duration of existence, obligatory of state registration (as an object of property and mortgage).
The real estate is earth and buildings constantly located on it. At present the pay for earth is carried out in accordance with Law of Ukraine "About the pay for earth", and a property tax on the whole is not yet established. However, it is a temporary situation and it is possible, that it will happen in the near time. Project of Law of Ukraine "About a property tax testifies to it" ¹ 3359-1 from 26.09.2005 tells about that.
It is necessary to mark that in the conditions of weak market development of earths in Ukraine the tax base will be not the market value of taxable objects, but normative money estimation of earth and concrete base of tax on building, set by the tax inspection. Herein there is the basic difference of our system of taxation of the real estate from foreign ones, although on the whole this system is similar to the systems accepted in world practice.
A property tax is the sum of taxes on earth and buildings. Further development of my work is thereon founded.
Taking into account that it is necessary to unite information about lands and buildings located on them to determine total property tax, it is necessary to develop the structure of such database which would contain information about lands and buildings.
A database with information about lands exists as ASLK "Donbass-2000". Information on buildings is gathered by Bureau of the technical inventory (BTI). Therefore a task is to unite information about lands and buildings with the purpose of establishment of tax on the object of the real estate.
This database for taxation of the real estate must allow to do the following:
- to obtain complete information about the object of taxation - real estate by uniting information about land and building;
- to count a total tax on the object of the real estate, using present information;
- to give the owner complete information about his property, including the calculation of tax by the proper queries to the database;
- to carry out monitoring of payment of property tax timely informing a taxpayer about terms and sum of tax.
Realization of decision of concrete problem for the receipt of practical utility of the offered database is the last stage of master's degree work.