Home  Journals  International Accounting  24(270) - 2013 June

Accounting operations for taxation of land plots in Ukraine: status and perspectives

Available online: 20 June 2013

Subject Heading: Foreign experience

JEL Classification: 

According to changes in economic conditions and the general state of land relations in Ukraine the problem of creating an effective system of land taxation is becoming more important. This article examines the main aspects of the taxation of land and perspectives to further improve them. The conclusion is drawn that more effective and more consistent tax base for the land tax will land rental income, based on the comparison of actual sales prices and the average price of industry in the region.

Keywords: land, taxation, land rental income

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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