Koval O. Legal regulation of taxation of real estate in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U005050

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

15-10-2014

Specialized Academic Board

Д 17.127.09

Essay

Research of the legal nature of the concept of real estate as an object of taxation has been conducted. The peculiarities of the tax legal relations which arise due to the real estate taxation has been emphasized. Modern problems of regulatory character due to land taxation of Ukraine has been shown. Research of legal nature and peculiarities of rental payment for land plot has been conducted. The problems of tax collection on real estate in Ukraine have been defined using the refulation of midern legislation. Practical recommendations for the improvement of the legal framework of taxation of real estate in Ukraine have been developed.

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