Fiscal regulation of land-use management: institutional basis and territorial asymmetry

Sergiy Gasanov () and Vasyl Golyan

Ukrainian Journal Ekonomist, 2015, issue 11, 7-10

Abstract: The article deals with the fundamental bases of fiscal regulation of land-use management. The peculiarities of fiscal regulation of using different land categories have been revealed. The income of nominal and actual amount of land fee to the Consolidated budget of Ukraine during 1994-2014 has been analysed. The territorial asymmetry of the amount of land fee income into the local budgets has been defined. The changes in the structure of the land fee income into the Consolidated budget of Ukraine in terms of its main components have been revealed. The promising directions to expand the actual base of land taxation in terms of exacerbation of institutional transformations within the natural and resource field of the national economy have been suggested.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2015:i:11:p:7-10

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