Shyshkanov O. Legal regulation of taxation of real estate property, different from land plot

The thesis is the result of comprehensive scientific research of theoretical and practical aspects of taxation of residential and non-residential property in the context of legal regulation in accordance with the current legislation of Ukraine. The author has researched historical processes of formation of real estate taxation both on the global scale and on the territory of present Ukraine. It is established that items of immovable property, as well as land and natural person, have been taxed since the first states existed. In independent Ukraine the tax was adopted with great delay, as only in 2010, when the Tax Code of Ukraine was enacted, the elements of the tax were regulated in full. The author has outlined that the local tax on real estate property, different from land plot, is one of important guarantees of financial autonomy of local self-government, while the reform of state administration, aimed to broaden the powers of local communities, are being hold in Ukraine. The tax revenue to the local budgets has essentially growing up since 2013 when the taxation of residential and non-residential got obligatory.