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

100%
Korotkevych O. V., Bahriy O. O.
Ekonomika i prohnozuvannia (Economics and Forecasting)
|
2010
|
issue 1
54-66
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.
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