Kryhina D. Legal regulation of property taxes in Ukraine.

The dissertation is devoted to the clarification of the legal regulation of property taxation in Ukraine. Local property taxes today are an important source of revenues to local budgets. At the same time, there are rather important issues concerning the modernization of certain elements of the legal mechanism of property taxes. The scope of property taxes is outlined, among which, in particular: a) the tax on immovable property that is different from the land; b) land payment; c) transport tax. It is stated that the main distinguishing feature of property taxes is the fact that they all belong to local taxes. Specific is the order of legislative mechanism of property taxes: 1) the first level – legislative body of Ukraine established local taxes (within the provisions of the Tax Code of Ukraine); 2) the second level ‒ the adoption by local councils a number of decision by which local taxes are established. We have analyzed the legal constructs, through which the legal mechanism of property taxes is determined. It has been determined that the "property tax" is a complex integrative construction for property taxes.