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BUSINESS INFORM №3-2015

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35

Section: Finance, Money Circulation and Credit
UDC 336.77
Prokopenko V. Y.
Distinctions of Determining the Value of Real Estate for Taxation Purposes: International Experience and Conclusions for Ukraine (p. 231 - 236)

The article considers the world practice of valuation of real estate for taxation purposes. The methodological approaches to valuation of real estate used in overseas economies have been analyzed. The factors that cause influence on the value of established estate, which must be considered when choosing a methodological approach to determine the value of real estate for taxation purposes, has been allocated. The basic methodologies for valuating the real estate for taxation purposes on the basis of its market value have been described. Value models of real estate item have been considered. In addition, existing approaches when using the sales comparison method have been analyzed. Also advantages and disadvantages of the model of mass valuation of real estate have been considered. Scientific views of Ukrainian scientists as to implementing the model of mass valuation of real property have been analyzed.
Keywords: real estate, taxation of real estate, real estate valuation methodology, market value, mass valuation of real estate
Tabl.: 1. Formulae: 4. Bibl.: 14.

Prokopenko Valeriia Yu. – Doctor of Sciences (Economics), Professor, Director, International Institute of Innovative Educational Technologies (office 1-3, 7/9 Karazina Str., Kharkiv, 61002, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 254

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Reference to this article:
Prokopenko, Valeriia Yu. (2015) “Distinctions of Determining the Value of Real Estate for Taxation Purposes: International Experience and Conclusions for Ukraine.” Business Inform 3:231–236.


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