TAX POLICY

CHEKINA Viktoriia Denysivna¹

¹Institute of Industrial Economics of NAS of Ukraine

Introducing real estate tax in Ukraine: problems and risks

A critical analysis of article of the Tax Code of Ukraine about real estate taxation is performed. Problems and risks, with which the local government may be faced in the process of real estate tax administration, are revealed. The article also presents general ways to perfect the real estate taxation system in Ukraine.

Keywords:real estate, real estate tax, the Tax Code of Ukraine, the administration of the real estate tax.

CHEKINA V. D. Introducing real estate tax in Ukraine: problems and risks / V. D. CHEKINA // Фінанси України. - 2012. - № 3. - C. 38-44.