Abliazova E. Real Estate Tax in Stimulating the Economic Development of a Region.

The author made a diversified analysis of local tax revenues formation including plot excluded real estate tax under conditions of financial decentralization being imposed with further identification of dominating trends and rules. The suggested complex approach to proprietary taxation, which assumes the combination of three key components – accounting, evaluation and direct taxation of real estate objects to utilize the fiscal and regulative potentials of tax levied on real estate on regional level. There was elaborated a set of recommendations to improve the efficiency of real estate tax administration concerning reinforcement of fiscal control, creation of unified informational environment shaped as territorially distributed governmental register system for real estate entities as well as modernization real estate accounting in Ukraine by imposing of differentiated instruments for charging of tax rates.