The problem questions and the tax results of real estate sales operations
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 4, Issue
Abstract
The article deals with the peculiarities of the taxation of real estate sales transactions and the tax implications of such transactions. Taking into account the features of the current legislation, sales of real estate are subject to value added tax, and in connection with the inseparability of real property and land on which it is located, the result of such transactions is the transfer of ownership or use of these land plots, and at the same time the duty to pay for the land. Covered inconsistencies of the current legislation in the issues under study and provided recommendations aimed at choosing the best ways to prevent double interpretation of normative acts.
Authors and Affiliations
Nataliia Viacheslavivna Valkova
Keywords
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