THE HISTORY OF METHODOLOGY IMMOBILITY TAXATION
Journal Title: Економіка та суспільство - Year 2018, Vol 15, Issue
Abstract
The article is about historical roots of taxation the property and positive experience of usage property tax by other countries and possibility, and its usage in Ukraine in order to guard socially unproved part of inhabitants. Here you can see kinds of taxation the immobility in developed countries and forms of taxation. We paid much attention to the most discussed problem during charging extra and canvassing property taxes – determination of taxation method. Also we have approaches for determination the assessment basis of immovable property on the basis of the immobility cost and on the basis of the immobility area on the laws of different countries. The question of immobility taxation in Ukraine is quite discussed, that is why investigation of usage the experience of foremost countries is quite actual.
Authors and Affiliations
O. M. Kadol, L. V. Kadol, L. M. Kravchuk
Keywords
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- EP ID EP516158
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