TAX POLICY

LUNINA Inna ¹

¹Institute for Economics and Forecasting of NAS of Ukraine
OrcID ID : https://orcid.org/0000-0003-3812-4802

Taxation of wealth: international experience and lessons for Ukraine

Current trends of the tax systems reforming are determined. Positive and negative aspects of property taxes, which under certain conditions can be regarded as taxes on wealth are revealed. Propositions to improve the fairness of the tax system of Ukraine are suggested.

Keywords:tax system, the principle of solvency, horizontal and vertical equity, solvency indicators, property taxes.

JEL: E62, H22, H23, H24.

Lunina I. . Taxation of wealth: international experience and lessons for Ukraine / I. . Lunina // Фінанси України. - 2013. - № 2. - C. 21-31.