LEGAL PROBLEMS REGULATING THE TAX BASE OF A TAX ON REAL ESTATE, DIFFERENT FROM LAND
Journal Title: Право і суспільство - Year 2016, Vol 5, Issue 2
Abstract
In article category of base of tax on real estate property, different from land, is analyzed in e context of its development in period of independence of Ukraine. Also main legal problems of determining of different physical and economical character- istics as tax base in world practice are discussed. Despite essential disadvantages of real estate area as tax base, comparing with price, for today appropriate amendments to current legislation would be premature due to lack of real estate market develop- ment and absence of necessary informational and technical infrastructure.
Authors and Affiliations
О. А. ШИШКАНОВ
Keywords
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