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International Handbook of Land and Property Taxation

Edited by Richard M. Bird and Enid Slack

This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.
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Chapter 21: Property Tax in Ukraine

Richard M. Bird


1 Richard M. Bird Like most countries that emerged from the former Soviet Union, Ukraine has faced very substantial difficulties in maintaining economic growth while at the same time organizing an effective national government and national fiscal structure and administration. An important aspect of this task has been to establish clearly defined property rights, including those in land, in order to facilitate market activities while also providing an appropriate fiscal base for government. Simultaneously, Ukraine has had to deal with establishing viable local and regional governments and coping with their demands and needs. Although Ukraine has a unitary system of government, it has 27 regional or oblast-level governments (including the Crimean Republic and the Cities of Kiev (Kyiv) and Sevastapol, which have oblast status), as well as close to 500 rayon (district) governments, almost as many municipalities, and many settlements and villages. Rayons and cities are subordinated to oblasts, which are in turn subordinated to the central government. Under the current Budget Code, however, rayons and larger cities are no longer subordinated in fiscal terms to the oblasts since they receive transfers directly from the central budget. The lower levels of local government are controlled by locally elected councils (radas). In principle, the development of a feasible and appropriate local tax base is an important component of any sustainable long-term solution to the complex problem of establishing a viable intergovernmental fiscal system. This need has clearly been recognized in Ukraine, but as yet little progress has been made...

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