Lekar S. Taxation of household's real estate: foreign practice and Ukrainian prospects

Dissertation is devoted to research of the theoretical and methodological bases of household's real estate tax forming and functioning. Particularities of realization principles for household's real estate taxation in foreign countries were generalized. Were analyzed methods of household's real estate assessment for taxation purposes. Evolution of establishment national real estate taxation system was researched. Author has proposed conceptual bases of household's real estate tax modeling for real estate which is different from plot, were determined its main elements and methodological ground for creating and functioning of networking system for plot improvements assessment. Organizational and functional structure of household's real estate tax administrating was worked out.