Legal Issues of Preventing Inflation in Local Taxation
DOI:
https://doi.org/10.18662/eljpa/42Keywords:
Local taxation, preventing of inflation, tax on immovable property, other than a land plot, land tax, transport tax.Abstract
The article is devoted to the disclosure of the peculiar properties of the prevention of inflation within the framework of local taxation in Ukraine. Author emphasizes that spontaneity and the fundamental ineradicableness of inflation within the limits of human civilization require an adequate understanding of the specifics of restraining of this phenomenon in the tax sphere. In the article the effects of inflation on the tax system as a whole are considered, as well as the ways of the legal policy of prevention of inflation in the world are described. The elements of the juridical constructions of a number of local taxes and fees in Ukraine are analyzed and evaluated in detail. The main indicators for such an assessment are the tax base and the tax rate, because, firstly, they are typically expressed in monetary terms, and, secondly, their measures ultimately determine the assessed tax amount. The elements of the juridical constructions of such taxes are investigated in the article: tax on immovable property, other than a land plot, transport tax, land tax and land rent. Particular attention is paid to the principles and mechanisms of indexation of normative monetary evaluation of land plots, which is a necessary component of the tax rates in juridical constructions of land tax and land rent. A generalization is made that inflation transforms a number of tax principles, provided in the Tax Code of Ukraine, in particular the principles of fiscal adequacy, social justice, tax efficiency, tax neutrality and equability of tax payments.
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