Introduction. Socio-economic transformations affect a significant number of aspects of life in Ukraine. The development of regions and the country in general depends primarily on resources, which, it's no secret, are mostly obtained from taxes. Real estate taxation is a significant source of financing needs in many developed countries of the world. However, the share of those revenues provided by real estate tax is much lower compared to other countries. The purpose of the paper is to study and analyze the global experience of real estate taxation and determining the prospects for tax reform in Ukraine in this direction. Results. Several aspects of the expediency of real estate tax collection are considered. The world experience of real estate taxation is considered, which indicates the presence of a system of benefits in almost every country, taking into account the possible burden for certain categories of persons. Certain positive aspects of this type of taxes are singled out based on the world experience of taxation of real estate objects. The real estate tax plays a significant role in filling the country's local budgets, taking this into account, we can say that Ukraine has the prerequisites and prerequisites for increasing the value of the mentioned tax. Therefore, on the basis of the above, it is possible to single out certain advantages of real estate taxes in accordance with international and domestic taxation experience. Conclusion. Real estate taxation is a promising area of reforming the taxation system, so this process cannot be postponed. The world experience of real estate tax administration is valuable for Ukraine, where this process is at the stage of formation and development, in particular, adapting to domestic realities, one should not focus on the tax experience of a specific country, but it is necessary to borrow the best moments to develop a special and suitable taxation system.
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