Paper/Speech Details of Conference Program for the 16th NISPAcee Annual Conference Program Overview V. Working Group on Public Sector Finance and Accounting Author(s) Yuri Krivorotko I do not belong to any Institution Minsk Belarus Title Property taxes in Belarus: Whether they realize by the authorities? File Paper files are available only for conference participants, please login first. Presenter Abstract In paper a condition and tendencies of property taxes in Belarus are considered. The data concerning property taxes in dynamics for last five years both on Belarus municipalities as a whole and on region are illustrated by the author. The author makes conclusion that the share of property taxes in local budgets of municipalities is an insignificant and their growth had a slow rates of for last five years. The further content of paper deal with a "reasonable" ratio between mobile and immobile taxes in Belarus local budgets. The author concludes here that increase of a property taxes share in local budgets will neutralize dependence on mobile taxes and raise a degree financial autonomy of local authorities. In paper the ways of perfection of the property taxation efficiency in Belarus are examined. The author judges concerning necessity of transition to an estimation of the real estate and land by the market cost. Thus the author suggests using of a site of object method as a variant of the property taxation for Belarus. Reserves of property taxes expansion in Belarus local budgets are considered too. In author opinion, the main reserves of property taxes expansion are laid in privatisation process, liquidation of “the gold share” mode, development of small and medium business and entrepreneurs.
