Ways of improvement of tax administration on real estate distinct from plot of land

Abstract

The article Identifies main benefits from collection of taxes on real property distinct from plot of land for local governments and taxpayers. The problems of the modern system of property taxation are analyzed. The main disadvantages of charging to local budgets in compliance with recent changes to the Tax Code of Ukraine from 12.28.2014 are identified. Proposals for improvement of budget legislation in the part of property taxation are made. Expediency to set the equal tax rate with privileges rejection for the payment of property tax is suggested.