FORMATION OF THE SYSTEM OF (PHYSICAL PERSONS') REALTY TAXATION (Formuvahhia systemy opodatkuvannia nerukhomoho maina fizychnykh osib)

• Authors: Korotkevych O.V. , Bahriy O. O.
• Languages of publication: UK

Abstracts

EN

The authors are considering the international experience of realty taxation based on market, lease, cadastre and normative value and on the realty area. They justify the approaches to defining the base and rate of the tax on physical persons' realty in Ukraine.

Keywords

EN

CADASTER VALUE; LEASE VALUE; MARKET VALUE; NORMATIVE VALUE.; REALTY; TAXATION

Discipline

• ECONOMICS: ECONOMICS

• Publisher: DU 'Institut ekonomiky ta prognozuvannia NAN Ukrainy', vul. Panasa Myrnoho, 26, Kyiv, 01011, Ukraine; [e-mail]; http://www.ief.org/ua
• Journal: Ekonomika i prohnozuvannia (Economics and Forecasting)
• Year: 2010
• Issue: 1
• Pages: 54-66
• Document type: ARTICLE

Contributors

author

Korotkevych O.V.

author

Bahriy O. O.

• O. V. Korotkevych, Institute for Economics and Forecasting, NAS of Ukraine, vul.Panasa Myrnoho, 26, Kyiv, 01001, Ukraine

Identifiers

CEJSH db identifier

10UAAAAA08524