Calculation and justification of land tax and rent for the land used for the parking of vehicles on public lands

• Autorzy: Malashevskyi M. , Kuzin N. , Sidorenko V. , Palamar A. , Malanchuk M.

Identyfikatory

DOI

10.24425/118700

• Języki publikacji: EN

Abstrakty

EN

Activities related to parking of transport, today have become widespread. While parking taxes for vehicles are one of the most important sources of local budgets in countries with established traditions of local government. The tax for parking spaces for vehicles is a relatively new collection in the tax system of Ukraine, which is due to the recent reform in tax legislation. Therefore, the scientific coverage of this subject is currently insufficiently investigated. In the article typical permissive documents are considered when decorating parking lots, and dependence that contradicts the current land legislation affects local revenues to the budget is established. The discrepancy between the general approaches of payment for land is established. For comparison, the approach of parking taxation, for which there is no land management documentation, and the main reason is the permission from the public enterprise for the maintenance of green spaces is considered. The analysis of the current state of the transport scheme of the city shows that in conditions of growth of elaborate road schemes and with insufficient rates of increase in its capacity to contain traffic growth it is advisable to increase the carrying capacity of transport lines and the development of mass passenger transport in cities with a planned increase in average capacity of rolling stock. Also, using traffic management is necessary to ensure that special conditions for the passage of the public transport network.

Słowa kluczowe

EN

parking; normative monetary evaluation; taxation; public land

PL

parking; transport miejski; komunikacja miejska

• Wydawca: Komitet Geodezji PAN
• Czasopismo: Geodesy and Cartography
• Rocznik: 2018
• Tom: Vol. 67, no. 1
• Strony: 87--97
• Opis fizyczny: Bibliogr. 11 poz., rys.

Twórcy

autor

Malashevskyi M.

• Sumy Agrarian University Land Management and Cadastre Department 160, Gerasim Kondratiev St., Sumy, Ukraine, 40000

autor

Kuzin N.

• Sumy Agrarian University Land Management and Cadastre Department 160, Gerasim Kondratiev St., Sumy, Ukraine, 40000

autor

Sidorenko V.

• Kryvyi Rih National University Geodesy Department 11, Vitaly Matusevich St., Kryvyi Rih, Ukraine, 50027

autor

Palamar A.

• Kryvyi Rih National University Geodesy Department 11, Vitaly Matusevich St., Kryvyi Rih, Ukraine, 50027

autor

Malanchuk M.

• Lviv Polytechnic National University Cadastre of Territory Department 12 Bandera St., Lviv, Ukraine, 79013

Bibliografia

• [1] AUTOSTAT, (2017). Analytical agency. Retrieved May 25, 2017, from https://www.autostat.ru.
• [2] De Moor, A., (2015). Urban land reallotment in Geodesign Summit Europe, 27–28 January 2015, Salzburg, Austria, Retrieved February 2, 2015, from http://proceedings.esri.com/library/userconf/geodesign-euro15/papers/geoeuro_10.pdf.
• [3] Hartvigsen, M., (2014). Land mobility in a Central and Eastern European land consolidation context. Nordic Journal of Surveying and Real Estate Research, 10 (1), 23–46.
• [4] Hartvigsen, M., (2015). Experiences with land consolidation and land banking in Central and Eastern Europe after 1989. FAO Land TenureWorking Paper 26 [online], Retrieved February 02, 2015 from http://www.fao.org/3/a-i4352e.pdf.
• [5] Kyiv City Council. (2007). On approval of technical documentation on the normative monetary valuation of land in Kyiv and the procedure for its determination. Decision of 26 July 2007 No 43/1877, Retrieved July, 11 2014 from http://search.ligazakon.ua/l_doc2.nsf/link1/MR071188.html.
• [6] Kyiv City Council. (2011). On the establishment of local taxes and taxes in Kyiv: Decision of the Kyiv City Council dated June 23, 2011, No. 242/5629. Retrieved June 23, 2011, from http://kmr.ligazakon.ua/SITE2/l_docki2.nsf/alldocWWW/FF63C3407BA93D32C22578BF00686E5A?Ope.
• [7] Litman, T. (2012). Evaluating Policies and Practices that Affect the Amount of Land Devoted to Transportation Facilities. Victoria Transport Policy Institute, 1–32. Retrieved January 16, 2012, from https://www.vtpi.org/land.pdf.
• [8] Litman, T. (2016). Parking Pricing Implementation Guidelines. How More Efficient Parking Pricing Can Help Solve Parking and Traffic Problems, Increase Revenue, and Achieve Other Planning Objectives. Victoria Transport Policy Institute, 1–35. Retrieved November 25, 2016, from http://www.vtpi.org/parkpricing.pdf.
• [9] Malashevskiy, M.A. (2016). Doslidzhennya vykorystannya zemel zahalnoho korystuvannya dlya parkuvannya transportnykh zasobiv [Research on the use of public lands for parking vehicles]. Urban planning and territorial planning, 60, 220–228.
• [10] Verkhovna Rada of Ukraine. (2011). The Tax Code of Ukraine [Podatkovyy kodeks Ukrayiny] Code of Ukraine dated 2.12.2010, No. 2755-VI. Ukraine: Bulletin of the Verkhovna Rada of Ukraine, No. 13–14, No. 1–16, No. 17. – Art. 112.
• [11] Verkhovna Rada of Ukraine. (2002). Land Code of Ukraine [Zemel’nyy kodeks Ukrayiny]: Code of Ukraine dated 25.10.2001, No. 2768-III. Ukraine: Bulletin of the Verkhovna Rada of Ukraine, No. 3–4, Art. 27.

Uwagi

PL

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018)