Duilko A. Formation and Development of Real Estate Tax in Ukraine

The thesis is devoted to the substantiation of theoretical and methodological foundations of improving taxation of real estate in Ukraine. Some form of taxation of real estate, and especially their use in different countries are investigated. The essence of real estate as an object of taxation and its classification is developed. The evolution of economic thought about the nature and necessity of taxation of real estate is explored. Factors and conditions taxation of real estate are systematized. The relationship preconditions taxation of real estate in Ukraine with its fiscal and regulatory consequences is analyzed. The fiscal consequences of taxation of real estate in Ukraine is estimated. Criterion parameters tax benefits on taxation of real estate is grounded. The conceptual basis for improving the taxation of real estate in Ukraine is developed. The directions of strengthening positive fiscal and regulatory effects of taxation of real property through methods of assessment of the tax base are proposed. Directions of tax optimization of real estate in Ukraine are suggested.