Vatchenko B. The money estimation of the property potential of the region for taxation

The processes of forming and development of money estimation of the property potential of the region for taxation are researched. There are defined concept and content of the property potential of the region for taxation. The signs of objects of the real estate as a commodity and classifications of the real estate are researched. There are improved the methodological approaches of the structure determination of the property potential of the region for taxation. There are substantiated the theoretical-methodical bases and practical recommendations about money estimation of the property potential of the region as an initial base. The factors, which affect the cost of real estate that is different from land, are defined. There is developed the methodological approach to estimation of the value of real estate, which is different from land, that will expand the tax base, contribute to the strengthening of the financial base of local government, and enhance the quality level of mechanism of the taxation of real estate in Ukraine. The potential tax revenues to local budgets through property taxation are researched.