Issues of legal regulation of the payer of tax on immovable property other than land: comparative analysis and solutions
Journal Title: Вісник Національного технічного університету України “Київський політехнічний інститут”. Політологія. Соціологія. Право. - Year 2017, Vol 3, Issue
Abstract
The article analyzes the normative fixing of the generic definition of the taxpayer and makes a comparative analysis of the legal regulation of the taxpayer for immovable property, different from the land plot in Ukraine and other countries of the world. The connection between the taxpayer type and the procedures for its calculation and payment is revealed. The accent is made on the existing shortcomings of the legal regulation of the payer under this tax in Ukraine, and the ways of their elimination are proposed.
Authors and Affiliations
Т. В. Чорна
Keywords
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