Bukhtiyarova I. Legal Regulation of the Taxation of Real Estate in Ukraine

Thesis is devoted to the complex research of legal regulation of the taxation of real estate in Ukraine. An urgency of a subject of the research is caused by the necessity of a further theoretical understanding of the problems, dealing with the taxation of the objects of real estate. Author's definition of the concept of real estate for the development of the taxation in Ukraine is offered, as well as the perspective directions of the development of the taxation of real estate in Ukraine for the ensuring of an effectiveness of the mechanism of such a taxation are specified. Legal mechanism of the payments for the taxation of real estate in Ukraine, such as the tax on the real estate, differing from ground area, a payment for the land and the tax on the incomes of physical persons from the transfer of real estate to rent (subrent), lease, sublease, sale (exchange) of the objects of real estate, donation (inheritance) of the objects of real estate, is characterized as well as the directions for its perfection are defined. The expediency of the abolition of the tax on notarial services at alienation. of the real estate as well the collection on the obligatory social insurance, which is extracted at signing of the contracts of purchase-sale of real estate, is substantiated.