REAL ESTATE TAX IN THE LVIV URBAN TERRITORIAL HROMADA

Abstract

Goal. The main goal of this article is to determine the theoretical basis of the functioning of the real estate tax, study the practical aspect of its collection, as well as the analysis of real estate taxation in the Lviv City Community. Actuality of theme. The relevance of the topic is determined by several key factors. First, the real estate tax is one of the main sources of income for local budgets, so studying its structure, efficiency and impact on the economic development of the city is of great importance for ensuring financial stability and social growth. Secondly, recent years have been characterized by a growing interest in regional economic policy and local self-government, which makes the study of real estate taxation important for the formulation of effective city development strategies. Research methodology. The theoretical and methodological basis of the study was the analysis of legislation on real estate taxation in Ukraine and practical aspects of the application of real estate tax in the Lviv City Community. To achieve the goal, general scientific and special methods of scientific research were used, namely: the method of logical-theoretical analysis, abstraction, generalization, systematization, the method of quantitative and qualitative comparison, methods of graphic representation of data, and others. The results. The article examines the essence of the real estate tax, its features and impact on the local budget. Real estate tax rates for each zone of the Lviv City Community and the process of its calculation are also discussed in detail. In addition, the study analyzed the contribution of the Lviv City Community to the total volume of paid taxes on real estate in the Lviv region. In addition, a comparative analysis was conducted between different regions of the country regarding the level of payment of this tax by individuals. The principles of improving the taxation of immovable property of individuals in the Lviv City Community are proposed. The conclusions drawn indicate that further improvement of the procedures for calculating this tax is of great importance to ensure greater transparency, fairness and efficiency in local taxation. Scientific novelty. A comprehensive analysis of the current state of real estate taxation in the Lviv City Community was carried out, in particular, a visual representation of community zones and consideration of tax rates for each of them. Practical value. The study provides a detailed overview of the modern real estate taxation system in the Lviv City Community. This information can be useful for local authorities, financial analysts and tax planning experts to improve the tax system and ensure stable financial flows in the community.