FEATURES OF TAXATION OF REAL PROPERTY, DISTINCT FROM LAND PARCELS
Journal Title: Правова держава - Year 2018, Vol 31, Issue
Abstract
The article is devoted to the analysis of the legislation of Ukraine in the sphere of taxation of immovable property, different from the land plot, and analysis of problematic issues in this area. Changes in the legal regulation of real estate tax have been investigated. It is justified that the low share of this tax is due to the irrational mechanism of taxation, the non-use of its fiscal potential. Attention is focused on the characteristic features of the tax on real estate. The main approaches to real estate taxation in world practice are considered. Some aspects of current legislation are investigated and possible ways of their solution are determined. The conclusion is made that the mechanism of taxation of immovable property, other than the land plot, requires further improvement
Authors and Affiliations
A. S. Kysel
Keywords
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- EP ID EP514280
- DOI 10.18524/2411-2054.2018.31.143540
- Views 83
- Downloads 0
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