Problems of legal regulation of land tax under martial law in Ukraine

Mariia Kluban

doi:10.36074/DeIure.issue2.006

Автор(и)

Mariia Kluban Institution of Higher education Academy of Recreation Technologies and Law, Ukraine https://orcid.org/0000-0003-3622-5263

DOI:

https://doi.org/10.36074/DeIure.issue2.006

Ключові слова:

elements of the legal mechanism of taxation, local taxes and fees, land tax, martial law, land tax exemptions, taxes

Анотація

The article analyzes the peculiarities of land tax administration during the martial law regime. It is emphasized that in today's conditions, the payment of land tax has a significant role in forecasting and forming the revenue side of local budgets. In this article, the author reviews and analyzes such type of local budget revenues as land tax. Special attention is paid to the changes in tax legislation implemented during the martial law.

The article emphasizes the complex character of the issues related to the calculation and payment of land tax under martial law, and the need for rational approaches of the legislature to resolve contradictory manifestations of legislative provisions.

Завантажити

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Біографія автора

Mariia Kluban, Institution of Higher education Academy of Recreation Technologies and Law, Ukraine

Candidate of Juridical Sciences Associate Professor of the Department of Law and Economic and Financial Security

Посилання

On the introduction of martial law in Ukraine: Decree of the President of Ukraine of 24.02.2022 No. 64/2022: as of August 17. 2023 р. URL: https://zakon.rada.gov.ua/laws/show/64/2022#Text.

Tax Code of Ukraine: Code of Ukraine dated 02.12.2010 № 2755-VI: as of September 3. 2023 р. URL: https://zakon.rada.gov.ua/laws/show/ 2755-17#Text.

On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on the Validity of Norms for the Period of Martial Law: Law of Ukraine dated 15.03.2022 No. 2120-IX. URL: https://zakon.rada.gov.ua/ laws/show/2120-20#Text.

On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine to Ensure the Balance of Budget Revenues: Law of Ukraine of 30.11.2021 No. 1914-IX. URL: https://zakon.rada.gov.ua/laws/show/1914-20#Text.

On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Exemption from Environmental Tax, Land Payment and Tax on Real Estate Other Than a Land Plot for Destroyed or Damaged Real Estate: Law of Ukraine dated 11.04.2023 No. 3050-IX. URL: https://zakon.rada.gov.ua/laws/ show/3050-20#Text.