Preconditions of the Real Estate Taxation in Ukraine
Journal Title: Бізнес Інформ - Year 2015, Vol 11, Issue 0
Abstract
The article is concerned with evaluating preconditions for the development of real estate taxation and substantiation of prospects for modernization of the taxes on real estate in Ukraine. It has been substantiated that an examination of the preconditions for development of the taxation on real estate in Ukraine should be carried out separately for land estate and for property other than land estate. The structure of Land Fund in Ukraine has been analyzed; it has been determined, what percentage of the land and in which regions requires a normative monetary valuation. It has been determined that much of the land is leased. Most lease agreements are being concluded for a period from 3 to 6 years with the rate of rent in the amount of 3%. Because of changes in the tax legislation, increase in the rent rates is expected, which may lead to termination of the lease agreements previously concluded. Such is the negative precondition for the development of real estate taxation. It has been substantiated that in Ukraine there is a sufficient framework for taxation of real property other than land estate. There are also preconditions for both residential and commercial property taxation, though the tax base should be not the real estate area, but its estimated value. In general, there are sufficient preconditions for taxation of both components of real estate, provided that gradual transition from taxation of the real estate area to its value will be implemented.
Authors and Affiliations
Lyudmila Tarangul, Anastasiia Melnyk
Keywords
Related Articles
- EP ID EP153962
- DOI -
- Views 82
- Downloads 0
Enthropogenic Systemic Catastrophe of the XX Century: Essence, Causes, Consequences
The authors suggest to explore the topic of the true reasons for the collapse of the USSR as the main factor of contemporary low level of socio-economic development of many post-Soviet countries (Ukraine, Russia, Moldova...
Transformation of the National Economic System with the Cognitive-Informational Features: Endogenous and Exogenous Resources
In the context of solving challenges of building the economy of information type in the state is necessary to form the optimization complex of the means, methods and tools for process-closed control to ensure the safety...
Investment Attractiveness of Enterprises in the Context of Effective Management of Resource Provision
The article considers the problematics of developing a resource provision system in view of the system of ensuring investment attractiveness. The scheme of interrelations between the investment strategy, management syste...
Competitive Environment of the National Market of Banking Services: Essence and Approaches to Segmentation
The goal of the article lies in the study of essence of the "competitive environment of the market of banking services" notion and assessment of suitability of modern approaches to its segmentation for justifying the ban...
Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise
The article underlines the role of depreciation in the process of formation of cost of the sold products and taxable profit of an enterprise. It provides a brief characteristic of depreciation methods, envisaged in the T...