Visiting lecturer from Podilia State University Ukraine 2022 teaching tax management in wartime Ukraine Part 7

Parking Tax is a tax on the operation of off-street parking spaces, whether provided in connection with the main business or provided as a business, including the provision of a place for storing motorized vehicles. Parking is a condition where the vehicle stops or does not move for a while and is abandoned by the driver. The country of Ukraine is one of the war-torn countries and still imposes a parking tax.


How is the taxation system implemented in Ukraine in conditions of war? Academics from state universities in Ukraine have given very clear and interesting explanations in international seminars held by STEKOM University. The title of the presentation was "Local taxes: a system of calculation and payment under martial law in Ukraine". The academic name of the Ukrainian State University is Valentyna Borkovska. He has a PhD in Economics. Ms. Valentyna is an Associate Professor of Educational and Scientific Institute in the Department of Accounting, Business and Finance, Podilia State University.


This activity is part of the implementation of STEKOM University's commitment to increase various international activities in order to realize the vision to become an international class university. Various international activities carried out by STEKOM University continue from year to year. There are international activities that are sustainable and there are also some international activities that are not sustainable. All types of international activities are accommodated and regulated by the International department of STEKOM University.


Mrs. Valentyna explained that there are several things that apply to the parking tax in Ukraine. A plot of land, which according to the decision of the council, is specially allocated to ensure parking of vehicles on a public street, sidewalk or other place, as well as public garages, parking lots, parking lots (buildings, structures, their sections), which are built at the expense of local budgets, with the exception of the area of ​​\u200b\u200bthe land plot, which is allocated for the cost of parking a vehicle, provided for in Article 30 of the Ukrainian Law “On the Social Fundamentals of Protection of Persons with Disabilities in Ukraine”, is subject to a parking tax according to Ms. Valentyna's explanation.


The (specific) feature of setting fees regarding parking taxes is regulated by a number of certain regulations. Fee rates and procedures for paying fees to the budget are set by the relevant board. Quarterly fees for the location of the taxable object. Such was the brief explanation from Ms. Valentyne about the specific features of the parking tax regulations in Ukraine, quite short but clear.


Mrs. Valentyne also explained the regulations regarding the object of parking tax in Ukraine. The payers are LTD, their branches (departments, representative offices), private entrepreneurs, which, in accordance with the decisions of the board, organize and carry out activities to ensure the stripping of vehicles in paid parking lots and dedicated parking lots. All parking spaces that comply with these provisions will be subject to a parking tax.


Regarding the parking tax rate in Ukraine, Mrs. Valentyne also gave a fairly clear explanation. Parking tax rates are set for each day of activities ensuring parking of vehicles in hryvnias per 1 square meter of land plot area allocated to the organization and Implementation of such activities, in the amount of up to 0.075 percent (4.50 UAH) of the minimum wage established by law on the date January 1 of the reporting year). Parking tax must be paid in accordance with these provisions.


The last explanation about the parking tax from dai bu Valentyna is about the basic provisions that are referred to. The basic stipulation is the area of ​​land allocated for parking, as well as the area of ​​\u200b\u200bpublic garages, parking lots, parking lots (buildings, structures, parts thereof), which are built at the expense of local budgets.