BUSINESS INFORM №6-2012

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Section: Finance, Money Circulation and Credit
UDC 336.226.212.1(1-8)
Zima O. G., Yershova I. S.
Improvement of the Taxation of Real Estate in View of Foreign Experience (p. 159 - 161)
This article describes the experience of foreign countries in the taxation of real estate on the basis of suggested improvement process in Ukraine real estate tax, which will help to increase revenues to local budgets.
Keywords: taxation, real estate, local budget
Tabl.: 1. Bibl.: 5.

Zima Olga G. – Candidate of Sciences (Economics), Associate Professor, Department of Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Yershova Irina S. – Student, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Zima, Olga G., and Yershova, Irina S. (2012) “Improvement of the Taxation of Real Estate in View of Foreign Experience.” Business Inform 6:159–161.

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