ESTATE TAX: DOMESTIC AND FOREIGN PRACTICE AND ACCOUNTING

Анотація

The article considers the international experience of taxation of real estate in foreign countries. The importance of property tax in the developed world due to a number of determinants, the main of which is stable to meet the needs of local authorities in filling the revenue part of the budget is studied. The process of implementation in Ukraine of the mechanism of taxation of real estate is investigated. Highlights of international tax rates on real estate as a fixed or variable, due to the planned budget costs and the value of the existing tax base are in the article. The object of taxation of real estate in Ukraine are divided into residential and nonresidential real estate, while subject to taxation in developed countries act all types of real estate, including residential, commercial, industrial, land, industrial. The list of properties subject to taxation in Ukraine and are not taxed in Ukraine are highlighted in the article. The options accounting tax on nonresidential property in Ukraine indicating the corresponding accounts is characterized.

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