Досвід місцевого оподаткування Німеччини та його використання в процесі реформування податкової системи України

Abstract

Досліджено систему місцевого оподаткування у Федеративній Республіці Німеччина, розглянуто правові особливості основних місцевих податків. Наголошено на можливість використання німецького досвіду місцевого оподаткування в процесі реформування податкової системи України.

The article contains a research of the system of local taxation in the Federal Republic of Germany, including the legal features of the main local taxes. Local taxes are a major source of local budgets filling in advanced countries of Europe and of the world. Federal Republic of Germany is one of the world leading countries. Germany is a federation. There are about 50 taxes in Germany which are the main source of the country income. According to the Basic Law taxes in Germany are divided into federal, state, local and joint taxes. The Tax Code regulates the basic issues of taxation in Federal Republic of Germany. German Tax Code contains the basic concepts and general rules for all types of taxes. Local taxes are taxes which go to local government budgets: the trade tax, the land tax, the dog tax, the entertainment tax, the tax on hunting and fishing, the authorized alcohol trade tax etc. The trade tax plays an important role in the system of local taxes in Germany. The trade tax is a one of the most important primary sources of income for cities and communities of Germany. Another important source of municipal budgets filling in Germany is a land tax. Property owners pay the land tax annually. The Land tax base is the value of the property, which is calculated by the tax authorities. The amount of land tax depends on the size of land, location and type of using. The local dog tax is the additional source of income for many communities in Germany. This tax helps to regulate a number of dogs. The local dog tax is paid by dog owners which keep dogs for personal purposes. The entertainment tax is paid by all entertainment venues in Germany: discos, slot machine halls etc. The article contains a conclusion about the possibility of using the German experience of local taxation in reforming of the tax system of Ukraine.

Исследована система местного налогообложения в Федеративной Республике Германия, рассмотрены правовые особенности основных местных налогов. Отмечена возможность использования немецкого опыта местного налогообложения в процессе реформирования налоговой системы Украины.