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KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

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BUSINESS INFORM №11-2015

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58

Section: Finance, Money Circulation and Credit
UDC 336.1:332.6
Tarangul L. L., Melnyk A. M.
Preconditions of the Real Estate Taxation in Ukraine (p. 358 - 365)

The article is concerned with evaluating preconditions for the development of real estate taxation and substantiation of prospects for modernization of the taxes on real estate in Ukraine. It has been substantiated that an examination of the preconditions for development of the taxation on real estate in Ukraine should be carried out separately for land estate and for property other than land estate. The structure of Land Fund in Ukraine has been analyzed; it has been determined, what percentage of the land and in which regions requires a normative monetary valuation. It has been determined that much of the land is leased. Most lease agreements are being concluded for a period from 3 to 6 years with the rate of rent in the amount of 3%. Because of changes in the tax legislation, increase in the rent rates is expected, which may lead to termination of the lease agreements previously concluded. Such is the negative precondition for the development of real estate taxation. It has been substantiated that in Ukraine there is a sufficient framework for taxation of real property other than land estate. There are also preconditions for both residential and commercial property taxation, though the tax base should be not the real estate area, but its estimated value. In general, there are sufficient preconditions for taxation of both components of real estate, provided that gradual transition from taxation of the real estate area to its value will be implemented.
Keywords: tax on real estate, normative monetary valuation of land, rent of land, housing fund, commercial real estate
Fig.: 2. Tabl.: 6. Bibl.: 17.

Tarangul Lyudmila L. – Doctor of Sciences (Economics), Professor, Pro-rector, National University of State Tax Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08200, Ukraine)
Email: [email protected]
Melnyk Anastasiia M. – Postgraduate Student, Department of Finance, National University of State Tax Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08200, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Tarangul, Lyudmila L., and Melnyk, Anastasiia M. (2015) “Preconditions of the Real Estate Taxation in Ukraine.” Business Inform 11:358–365.


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