University Scientific Notes

The Current State Of Personal Property Taxation

Dmytro GROSHOVYK — 2024-10-15

A significant portion of local budget revenues is generated from tax revenues derived from individuals' property tax payments. Thus, the property tax levied on individuals is an important factor influencing the development level of the regions in our country. This article highlights the factors affecting property tax volumes and the tax incentives related to its payment. The theoretical and methodological foundations of taxing individuals on property are examined. The components of the property tax are analysed: the tax on real estate, excluding land plots, transport tax, and land use fees. The mechanism for collecting property tax from individuals is discussed under the Tax Code of Ukraine. The fiscal effectiveness of the existing system of property taxation for individuals in Ukraine is analysed, along with the peculiarities caused by the imposition of martial law. In the context of armed aggression against Ukraine, government budget expenditures have significantly increased. Therefore, studying the fiscal function of the property tax on individuals is a pressing issue. The article presents data on the payment of real estate tax by individuals, excluding land plots, transport tax, and land fees, before and after the onset of military actions in Ukraine. The research has established that the volumes of tax revenues from individuals' property taxes are increasing yearly. The research results confirm that the property tax on individuals, under martial law, is a substantial source of funding for local budgets in Ukraine. This underscores the importance and necessity of further enhancing the fiscal function of this tax. It has also been established that the fiscal potential of the property tax on individuals is not fully utilized due to the deficiencies in the existing taxation system. Brief examples of property taxation for individuals, based on the assessed value of such property in foreign countries, are provided. The prospects for reforming the property taxation system for individuals in Ukraine are discussed. Recommendations for reforming the property tax for individuals are formulated to increase its fiscal function.

Protection Of Economic Competition On Digital Markets In Ukraine

Valeriy POLYUKHOVYCH — 2024-11-05

The article examines the content, types, and features of defining the boundaries of digital markets in Ukraine. The author’s definition of digital markets is provided — these are electronic platforms that function on the basis of digital technologies on the Internet, are sources of information, and allow to carry out electronic transactions based on it, which serve as a basis for moving, exchanging, buying and selling goods, works, and services. Types of digital markets have been studied. It was determined that it is possible to distinguish certain types of digital markets depending on the content of their specialization and types of transactions of participants and types of services that consumers receive. Particular attention is paid to defining the boundaries of digital markets. Technological, regulatory, product, and network effects affecting the establishment of digital market boundaries are identified. It was determined that the analysis of the competitive environment in digital markets includes the study of barriers to market entry and signs of oligopoly and monopoly. A corresponding study of the practice of protection of economic competition carried out by the European Commission and the Antimonopoly Committee of Ukraine was conducted. Proposals for developing legal protection of economic competition on digital markets in Ukraine have been formulated. In particular, it is proposed that the legal framework be developed and improved by adapting it to the international standards of the EU and OECD, which develop special rules for regulating digital markets. A proposal to create a special division within the competition department to investigate digital markets and conduct investigations into violations of antimonopoly legislation on digital markets has been formulated, and the directions of its activities have been determined. The need to develop economic analysis tools for assessing the market power of digital companies and identifying anti-competitive practices in cooperation with scientific institutions and using the experience of international organizations and leading OECD countries regarding regulation in the digital sphere was noted.

Municipal Law Enforcement Agencies: Concept And Practice Of Implementation In Ukraine

Iryna LYTVYNENKO — 2024-11-08

The article analyses various approaches to formulating the concept of bodies that are created by local councils for the purpose of protecting law and order in territorial communities. In the course of the study, significant differences in the names of the specified bodies in different communities were revealed. Among the most used are the names «municipal police», «municipal guard», «municipal guard», and «municipal guard». Criticisms regarding the use of the name «municipal police» were expressed and arguments in favour of the name «municipal guard» were recognized as convincing. Additionally, the expediency of using the name «municipal» to designate the bodies entrusted with the protection of law and order within the territorial community and the inexpediency of assigning bodies that perform separate functions for the protection of law and order in a certain territory to law enforcement bodies, are additionally argued. The specific features inherent in law enforcement agencies created in territorial communities are singled out. It is proposed to unify the concept that is used to name the relevant bodies, namely «municipal law enforcement agencies» and formulate their own understanding of the meaning of this definition as local self-government bodies, which are created by the relevant local council in order to ensure the interests of the territorial community in the field of law enforcement, is controlled and accountable to it and financed from the local budget. The practice of introducing and functioning of municipal law enforcement bodies in various territorial communities is analysed. It was found that such bodies are created either as a separate element in the structure of other executive bodies of local self-government in the form of an inspection, department, department or may be formed as communal security enterprises with subordination either directly to the local council or to some of its executive bodies. It is proved that the first organizational and legal form is more appropriate and justified. Given the range of tasks performed by municipal law enforcement bodies, it was determined that they should be included in the structure of executive bodies of local self-government, and not be created in the form of communal enterprises. According to the results of the study, the need to include in the necessary steps of the municipal reform, which will be resumed after the end of the war, the adoption of a special law, which must clearly define the name, organizational and legal form, tasks, functions, types, forms and methods of activity of municipal law enforcement agencies is argued.