Land payment: conflicts of tax legislation

Abstract

The legislative perfection of the procedure for introducing local taxes into the tax system and the procedures for their collection contributes to the filling of local budgets. The purpose of the article is to verify the consistency of the provisions of Chapter XII of the Tax Code of Ukraine (in the part of land payment) with the provisions of Articles 7, 10, 15, 22 of this legal act. Such scientific cognition methods as content analysis, systemic and structural analysis, logical analysis (analysis, synthesis, generalization, deduction, induction) were used during the study. The argumentation was applied. It has been clarified, which taxes are subject to taxation of land plots that are in ownership, temporary paid ownership or use. It was noted the difference in the names of mandatory, unconditional payments to the local budget in the text of Article 10 and Chapter XII of the Tax Code of Ukraine (TCU). The fallacy of the legislative definition of one tax as an integral part or form of another tax is emphasized (according to the Tax Code of Ukraine, the land payment is the part of the property tax, its forms are the land tax, the rent for land plots of state and communal property). In the text of Article 273 of Section XII of the Tax Code of Ukraine, the forest land tax is mentioned, which is not included in the mandatory list of local taxes and in the parts of the property tax. It was noted that it includes one local tax (land tax) and one national mandatory tax payment (rent). It was found that the degree of regulation of the mandatory elements of the land payment, land tax and rent does not fully comply with the requirements of paragraph 7.1 of Article 7 of the Tax Code of Ukraine. It was proved that the content of Section XII of the Tax Code of Ukraine (in the part of  land taxation) is not consistent with the provisions of Article 10, 15, 22 of this legal act. Nowadays, land tax and rent are collected in Ukraine. However, their mandatory elements need to be immediately streamlined. The phrase "land tax" that is used in the text of the Tax Code of Ukraine as the name of the tax, should be interpreted as the name of the subgroup of mandatory unconditional payments to the local budget, which are collected from the owners of land plots and land users, which is part of the "Property taxes" group.