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.
Ключові слова: parking, normative monetary evaluation; taxation; public land.
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