PROPERTY TAX: RESEARCH TRENDS AND INNOVATIONS
DOI:
https://doi.org/10.15407/econlaw.2016.01.079Keywords:
local government, local taxes, real estate tax, the object and the subject of taxation, tax base, the total area of taxation, privilegesAbstract
The article analyzes the scientific trends of the real estate tax. It is proved that the property tax is a source of replenishment of local budgets and an instrument of taxation of residential real estate in Ukraine. The role of the real estate tax in the formation of a profitable part of local budgets. "On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine concerning the revenue to balance the budget in 2016", analyzed innovations of the Tax Code of Ukraine concerning the real estate tax, which had been adopted the Law of Ukraine.
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