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Property taxes are one of the oldest forms of taxation, but, despite the long evolution of their collection mechanism is not universal and perfect. At the moment in Ukraine the mechanism of taxation of real estate is only at the initial stage of implementation, because for a long time land taxation has resources character, and estate property other than land plot, practically not be taxed and in the search of advantages, risk assessment and prediction of results from the application of relevant innovations. It should be noted, that the creation of an effective system of taxation of real estate is capable of providing strong revenue base for local budgets and regulate processes of distribution of estate property among economic agents.

Taxation problems of real estate in Ukraine