Object structure

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Peculiarities of levying the real estate tax on objects other than land plot in Ukraine


Mostovij, Andrìj

Subject and Keywords:

real estate tax   subject   object   rate   types of real estate


Tekst w jęz. ukr., streszcz. w jęz. pol. i ang.


This article is devoted to the analysis of the mode of payment of the real-estate tax specified in the Tax Code of Ukraine. The analysis was provided in the legally comparative context the national legal standards are compared with those in the Republic of Poland. Each element of the legal structure of the tax on the property was analyzed. Main attention was paid to issues related to the normative designation of the object and the base of tax on the property.A positive element of the normative standards for levying the real estate tax in Ukraine is the assignment of this tax to local taxes and fees. At the same time, the legislator’s approach to combining the real estate tax, transport tax and land payment within the framework of a single name – property tax, is unclear and ungrounded. All the mentioned taxes differ in all the elements of their legal composition. The common feature of these mandatory payments is only their affiliation with local taxes and fees.Another remark to the regulatory framework for the taxation of real estate in Ukraine is the inconsistency of tax norms with the norms of other branches of Ukrainian legislation. This remark concerns the concept of real estate, which is different from the norms of the Civil Code of Ukraine. Since civil law standards are primary in defining real estate, the tax rules should be consistent and based on civil norms.The article states that the main problem of levying a real estate tax in Ukraine is the unjustified definition of the tax base. The Tax Code states that the tax base of property taxes is the area of this property. Most branches of Ukrainian legislation refer to the value of the real estate as its decisive characteristic. This approach is also contradictory to the principle of social equality of taxpayers. In the current context it is as well worth paying attention to the contradiction in the Tax Code. One of the rules provides for the right of local councils to provide benefits to real estate tax payers, taking into account their financial condition. In this context one can presume the emergence of an illogical situation, when the benefit is given to a payer who owns expensive real estate located in a cultural or business district of a city.The existence of contradictions in tax legislation is the result of an unreasonable approach to the definition of the object of taxation of real estate tax, which in turn affects the problem of defining the tax base, establishing privileges and correct implementation of the principle of social equality of taxpayers.The legal approach to levying the real estate tax in Ukraine needs to be reformed. Reform of regulatory rules should be provided considering the norms of other areas of national legislation, as well as positive foreign experience.

Place of publishing:



L'vìvs'kij nacìnal'nij unìversitet ìmenì Ìvana Franka


Marszał, Maciej (1968- ). Red.   Burdìn, Volodimir. Red.

Date issued:



ISSN 2082-4939


PAd P 102216 II


pol   ukr   eng


Wrocławsko-Lwowskie Zeszyty Prawnicze, 2017, 8, s. 243-251

Is part of:

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Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Vidavnictvo L'vìvs'kogo nacìonalʹnogo unìversitetu ìm. Ìvana Franka

Autor opisu:

WR U/PAdbg