World Experience of Real Estate Tax and its Implementation into Ukrainian Legislation

Nedodaeva Nataliya L. () and Lezhepyokova Viktoriya G. ()
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Nedodaeva Nataliya L.: Lugansk State University of Internal Affairs named after E. O. Didorenko
Lezhepyokova Viktoriya G.: East-Ukrainian National University named after V. Dahl

Business Inform, 2013, issue 2, 236_239

Abstract: The article considers world experience of real estate taxation and identifies expediency of its introduction into Ukrainian legislation only on the basis of deep analysis of possibilities and with consideration of economic and organisational and legal environment in the country. It shows prospects but also prematurity and unsoundness of application of the market approach to identification of the taxation base of real estate tax in Ukraine due to imperfection of the domestic real estate market. It substantiates expediency and makes organisational and legal proposals on introduction of separate market elements, such as adjustment of the total area of the object of taxation by a coefficients of territorial location and year of construction, into the taxation base. It shows expediency of division of real estate tax into two components: tax on land plots and tax on buildings, which would allow state bodies and bodies of local authorities to conduct monitoring of quality of cadastre objects more dynamically, efficiently and differentially.

Keywords: real estate tax; local budgets; Tax Code of Ukraine; taxation base; organisational; methodical; dataware; land relations (search for similar items in EconPapers)
Date: 2013
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