REGARDING THE ISSUE OF ADOPTION OF A SINGLE REAL ESTATE TAX IN UKRAINE
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 9
Abstract
The article examines the issue of necessity of introducing combined tax on real estate in Ukraine – land plots and buildings, structures, which are situated on or under them. The research analyzed the opinions of Ukrainian and foreign scholars in this field, studied the legislative aspects of combined real estate taxation in Ukraine, reviewed the experience of foreign countries applying this kind of tax. It is concluded that current legislative regulation of real estate turnover, registration of property rights to it, the introduction of combined real estate tax in Ukraine is not advisable.
Authors and Affiliations
Aleksandr SHISHKANOV
Keywords
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