The structure of budgets of local governments expenditures is considered. The basic types and characteristics of property taxes that are already operating in Ukraine are investigated. The dynamics of taxes on property income in the Consolidated Budget of Ukraine is analyzed. By the example of the city budget of Lviv the value of property taxes for a profitable part of local budgets has been determined.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.