Year: 2025
Type: article
Abstract: Land taxation is an important component of any country's tax system, as it performs not only a fiscal function but also plays a significant role in regulating land relations and ensuring sustainable economic development. In the historical context, land was one of the first objects of taxation, which can be traced back to the times of Ancient Rome to modern tax systems. In Ukraine, this type of taxation plays a key role in budgetary policy, contributing to local budget revenues and the formation of an effective land policy. The purpose of the article is to provide a retrospective analysis of land taxation and to examine the key challenges facing the current system of land taxation in Ukraine. In the article the author examines the development of land taxation from antiquity to the present, including historical models of taxation in Kyivan Rus, the Russian Empire, the USSR and independent Ukraine. Special attention is paid to modern approaches to the definition of land tax, mechanisms of its administration and its role in the country's financial system. The author analyses the legal framework of land taxation in Ukraine, identifies the main challenges in this area and considers international experience in this field. The analysis of the development of land taxation, the conceptual framework of the single agricultural tax and the specifics of its application shows that it is advisable to focus on the incentive function of taxation in the field of agricultural production. At the same time, the mechanism of redistribution of tax revenues should contribute to the effective financing of public expenditure and ensure the fulfilment of the fiscal function of the tax system. Such an approach will promote the development of agriculture and, at the same time, make it possible to balance the tax burden without putting excessive pressure on the agricultural sector. The author concludes that the effectiveness of property taxation largely depends on a balanced approach to setting tax rates, ensuring the fairness of the tax burden and integrating incentive mechanisms. It is suggested to take into account international practices that allow optimising the tax burden without compromising budget revenues. Particular emphasis is placed on the importance of further improving Ukraine's tax policy in relation to land resources in order to ensure economic stability and the development of the agricultural sector.
Source: Economics and Management
Author: Valeriia Budilovska
Institution: State Tax University
Language: English
Topic: Land Use and Management
Field: Social Sciences
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4410900995