000256415 001__ 256415
000256415 005__ 20181128233212.0
000256415 022__ $$a2414-584X
000256415 037__ $$a1868-2017-072
000256415 041__ $$aukr
000256415 084__ $$aQ10
000256415 084__ $$aМ41
000256415 242__ $$aEstate tax: domestic and foreign practice and accounting
000256415 245__ $$aОподаткування нерухомості : вітчизняна й зарубіжна практика та облік
000256415 260__ $$c2016
000256415 269__ $$a2016-06-20
000256415 336__ $$aJournal Article
000256415 520__ $$aThe article considers the international experience of taxation of real estate in foreign countries. The importance of property tax in the developed world due to a number of determinants, the main of which is stable to meet the needs of local authorities in filling the revenue part of the budget is studied. The process of implementation in Ukraine of the mechanism of taxation of real estate is investigated. Highlights of international tax rates on real estate as a fixed or variable, due to the planned budget costs and the value of the existing tax base are in the article. The object of taxation of real estate in Ukraine are divided into residential and nonresidential real estate, while subject to taxation in developed countries act all types of real estate, including residential, commercial, industrial, land, industrial. The list of properties subject to taxation in Ukraine and are not taxed in Ukraine are highlighted in the article. The options accounting tax on nonresidential property in Ukraine indicating the corresponding accounts is characterized.
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000256415 546__ $$aUkrainian
000256415 650__ $$aAgribusiness
000256415 650__ $$aFinancial Economics
000256415 6531_ $$aproperty tax
000256415 6531_ $$aobject of taxation
000256415 6531_ $$aresidential
000256415 6531_ $$areal property
000256415 6531_ $$aaccounting
000256415 700__ $$aInessa, Shepel
000256415 773__ $$j 2$$k 2$$o104$$q92$$tAgricultural and Resource Economics: International Scientific E-Journal
000256415 8560_ $$feditor.are.journal@gmail.com
000256415 8564_ $$s510746$$uhttp://ageconsearch.umn.edu/record/256415/files/9%D0%A8%D0%B5%D0%BF%D0%B5%D0%BB%D1%8C_%D1%81%D1%82%D0%B0%D1%82%D1%82%D1%8F.pdf
000256415 909CO $$ooai:ageconsearch.umn.edu:256415$$pGLOBAL_SET
000256415 980__ $$a1868