Bagrii O. Formation of the mechanism of the real estate taxation in Ukraine

The object of the research is the economic relations stemming from the real estate taxation. The research goal is to develop and scientifically substantiate methodical provisions and practical recommendations on the formation of the mechanism of real estate taxation in Ukraine. The methods applied are comparative analysis, the dialectic of the general and the specific, deduction, systematic approach, modeling, grouping, comparisons, evaluation. The theoretical and practical recommendations: the conclusions and suggestions of the thesis research have practical importance for the reform of Ukraine's tax system, improving the structure of local revenues in terms of strengthening and stabilizing the regional real estate markets. The level of implementation: the key findings were implemented in the activities of the Accounting Chamber of Ukraine and Kherson Regional State Administration. The area or industry of implementation - the developed recommendations are designed to improve the mechanism of real estate taxation in Ukraine.