REAL ESTATE AS ITEM SUBJECT TO THE TAX ON REAL ESTATE PROPERTY, DIFFERENT FROM LAND PLOT
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 5, Issue
Abstract
In the article the category of item subject to the tax on real estate property, different from land, is analyzed. The types of real estate property taxable, as well as their classification, are defined according to the current legislation of Ukraine. The author considers, that the legislation of Ukraine, which regulates the tax, does not comply with the principles of taxation, first of all with the principle of justice. For example, buildings are taxable, while structures are not. The mentioned problem is related to another one, concerning the regulation of base of the tax on real estate property, which is area of the item subject to the tax according to the Tax Code of Ukraine. Thus, buildings have such a feature and can be taxed, while structures have no area, that’s why they are not defined as item taxable. In this regard, the owners of buildings are discriminated comparing with the owners of structures. Moreover, structures are often complicated constructions with high value, which are basis of high income for their owners. As a result of the research, the conclusion has been made, that the legislation on the tax on real estate property, different from land plot, requires to be amended in order to broaden the range of the item subject taxable, as well as to change the base of the tax.
Authors and Affiliations
О. А Шишканов
Keywords
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