PECULIARITIES OF THE FISCAL POLICY OF THE COUNTRY AGAINST THE BACKGROUND OF ACQUISITION AND ENFORCEMENT OF THE TITLE TO LAND IN UKRAINE (42-47)

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Дата публикации статьи в журнале: 2019/12/09
Название журнала: Восточно Европейский Научный Журнал, Выпуск: 51, Том: 7, Страницы в выпуске: 42-47
Автор: Duliba Ye. V.
Rivne, Private Institution of Higher Education “International University of Economics and Humanities named after Academician Stepan Demianchuk”, Doctor of Law Sciences
Автор: Ilkiv O.V.
Rivne, Private Institution of Higher Education “International University of Economics and Humanities named after Academician Stepan Demianchuk”, Candidate of Law Sciences
Анотация: The article uses the dialectical approach to analyze the doctrinal aspects of main features of forming and implementing fiscal policy of the state upon conditions of acquisition and exercise of title to land in Ukraine, management of land market, and withdrawal of moratorium on sale and purchase of lands of agricultural designation. The investigation has shown that the introduction of land market requires new fiscal policy with a fair distribution of profits and taxes. The specifity of operation of business entities in agricultural sector requires an adequate representation of tax treatment of agricultural enterprises in the tax law. The enjoyment of rights to the land has to be considered as fulfillment of rules of legal provisions of the land law concerning ownership and use of the land plots in practical activities of its subjects
Ключевые слова: fiscal policy   land plot   title   land market   taxation  
Данные для цитирования: Duliba Ye. V. , Ilkiv O.V. , . PECULIARITIES OF THE FISCAL POLICY OF THE COUNTRY AGAINST THE BACKGROUND OF ACQUISITION AND ENFORCEMENT OF THE TITLE TO LAND IN UKRAINE (42-47). Восточно Европейский Научный Журнал. Юридические науки. 2019/12/09; 51(7):42-47.

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