Ibragimov M. The Property Taxes in the System of Financial Resources of Local Self-Government Authorities

Object: property taxes. Aim: giving groundings to theoretical foundations of property taxation in Ukraine. Methods: scientific abstraction, analogy, induction, deduction, analysis, synthesis. Results: for the first time the system of granting privileges without application nontaxable minimum sanitary norms of area of dwelling concerning tax on buildings and constructions is suggested; the approach to interpretation of the object of taxation real estate is improved; statements concerning stabilization of own tax entries to budgets of local authorities acquired further development. Use: it is implemented in practical activity of the Committee on Taxation and Customs Policy of Verkhovna Rada of Ukraine. Sphere local finances.