https://digital.lib.ueh.edu.vn/handle/UEH/69516 2026-04-17T08:02:57Z https://digital.lib.ueh.edu.vn/handle/UEH/69525 Title: Land Tax In The Structure of The Tax System of Ukraine Author(s): Maryna Pravdiuk Abstract: As a result of the study the main possible directions of improvement of the mechanism of taxation of land resources are substantiated. The dynamic development of the tax system is accompanied by constant changes in the collection of taxes, fees and other obligatory payments. The need to improve the mechanisms of taxation, to find those forms that best fit the fiscal psychology and tax culture of taxpayers, is the main task and way to improve the socio-economic development of the state. Recognition of the uniqueness of land and its isolation from any other real estate necessitates the establishment of a special legal regime of its use. The article deals with the content and structural elements of the mechanism of legal regulation of land tax in Ukraine. The essence of payment for land as one of the most important tax payments, which today is a significant source of filling local budgets, is revealed. On the basis of analysis of scientific works and normative-legal acts the legal meaning of the notions "land tax" and "payment for land" is determined. Such element of land relations as obligation to pay land tax is disclosed. It is noted that payment for land in relations of land use has a derivative character. It is established that the object of taxation is a specific, individually defined and legally separate land plot (or its part), assigned to a particular subject of use in accordance with its designated purpose. The main attention is focused on the characteristic of such components of the mechanism of legal regulation of land payment as land tax payers, object of land taxation, tax base, land payment rate, procedure of calculation, tax period, term and procedure of payment of land tax, term and procedure of reporting on the calculation and payment of land payment. It is established that the notion of a "land share (unit of land)" does not contain a proper definition in legislation. Land shares (parcels) are a special object of land relations, since it is not a specific plot with established boundaries, but only the owner's right to receive such a plot. A land share (unit) as an object of land tax is only the right of its owner to claim ownership of a land plot from the land plot to be divided. That is, the right of ownership of a land share (unit) does not mean ownership of a land plot, but only the right to claim for granting to the owner of such land plot. It is established that the property tax, to which the land tax relates, relates to local taxes and is compulsory. Amounts of land tax are credited to the general funds of local budgets. The normative-legal regulation of the system of benefits in land taxation is investigated. The system of tax control is considered as an important element of legal regulation in the field of land taxation, providing proper functioning of the tax system of Ukraine. 2022-01-01T00:00:00Z https://digital.lib.ueh.edu.vn/handle/UEH/69524 Title: Land Use in Australia: Past, Present and Future Author(s): Richard Thackway 2018-01-01T00:00:00Z https://digital.lib.ueh.edu.vn/handle/UEH/69523 Title: Land Use Change from Non-urban to Urban Areas: Problems, Challenges and Opportunities Author(s): Víctor Hugo González-Jaramillo; Antonio Novelli 2022-01-01T00:00:00Z https://digital.lib.ueh.edu.vn/handle/UEH/69522 Title: Land-Use and Land-Cover Changes in Dong Trieu District, Vietnam, during Past Two Decades and Their Driving Forces Author(s): Thi-Thu Vu; Yuan Shen Abstract: Land-use and land-cover (LULC) change analyses are useful in understanding the changes in our living environments and their driving factors. Modeling changes of LULC in the future, together with the driving factors derived through analyzing the trends of past LULC changes, bring the opportunity to assess and orientate the current and future land-use policies. As the entryway of Quang Ninh province, Vietnam, Dong Trieu locale has experienced significant LULC changes during the past two decades. In this study, the spatial distribution of six Level I LULC classes, forest, cropland, orchards, waterbody, built-up, and barren land, in Dong Trieu district at 2000, 2010, and 2019 were obtained from Landsat imageries by maximum likelihood technique. The most significant changes observed over the past twenty years are a decrease of barren land (9.1%) and increases of built-up (8.1%) and orchards (6.8%). Driving factor analysis indicated that the changes of cropland and built-up were dependent on distance from road (DFR), distance from main road (DFMR), distance from urban (DFU), distance from water (DFW), elevation, slope, and population density. The changes of forest were dependent on all the driving forces listed above, except DFMR. The orchards mainly appeared near the high-population-density area. The transformation of the waterbody was affected by geography (elevation and slope) and population density. The higher the population density, the less barren the land would appear. 2021-01-01T00:00:00Z