Shkilova N. Rights taxation of real estate in Ukraine

The paper analyzes the taxation of real estate. Determine the nature of property as an object of taxation, provided a detailed description of its kind, as immovable property other than land and investigate the mechanism of the same tax law in effect in Ukraine. Research tax on immovable property other than land held under the theoretical construct of the mechanism of tax law that provides for separation of basic and additional elements of the payment. It focuses not only static aspects of the legal regulation of this tax , but the procedure for calculating the tax base , about the duties of tax accounting as taxpayers and taxable and tax reporting procedures of acting basis for audits by authorized government agencies.