Короткий опис(реферат):
The work argues preconditions of real estate taxation in Ukraine. It characterizes tax base, tax rate and beneficiaries. Basing on the data of the Ministry of Finance of Ukraine, we have analyzed cash flows to increase revenues of local self-governments. Dynamics of revenue from this tax makes positive impact on local budgets.
Суть розробки, основні результати:
Tofan, І. N. Problems in administration of tax on real estate other than land in Ukraine / I. N. Tofan, O. H. Ahres, T. O. Shmatkovska // Науковий вісник Полісся. – 2017. – № 3 (11). Ч. 2. – С. 148-153.