Distinctions of Determining the Value of Real Estate for Taxation Purposes: International Experience and Conclusions for Ukraine
Journal Title: Бізнес Інформ - Year 2015, Vol 3, Issue 0
Abstract
The article considers the world practice of valuation of real estate for taxation purposes. The methodological approaches to valuation of real estate used in overseas economies have been analyzed. The factors that cause influence on the value of established estate, which must be considered when choosing a methodological approach to determine the value of real estate for taxation purposes, has been allocated. The basic methodologies for valuating the real estate for taxation purposes on the basis of its market value have been described. Value models of real estate item have been considered. In addition, existing approaches when using the sales comparison method have been analyzed. Also advantages and disadvantages of the model of mass valuation of real estate have been considered. Scientific views of Ukrainian scientists as to implementing the model of mass valuation of real property have been analyzed.
Authors and Affiliations
Yu. ProkopenkoValeriia
Keywords
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