Legal concepts of reformation of taxation of real estate property, different from land plot, in Ukraine

The article is devoted to the coverage of priorities for improving the legal mechanism of real estate property taxation and legal concepts of reformation of administration of tax on real estate property, different from land plot, taking into account the current legal regime of martial law and the prospects of the post-war period in Ukraine. In the context of solvency, the property owner uses affordable and high-quality public goods and services. They are financed from the local budget, where this property owner рауs local taxes and fees, performing economic activity and / or living in the territorial community. For last years in Ukraine there has been an increase in income from the real estate property tax. It may indicate the strengthening of its fiscal significance and the need for further filling of the State Register of Property Rights to Real Estate Property and improving the administration of this tax. Administration costs shouldn’t be burdensome. Attention is paid to the debatable nature of the existing real estate property tax administration trends and proposals for further reforming the procedures for collection of this tax. It leads to the search for effective legal ensuring of the optimal model of taxation of real estate objects in Ukraine both during the legal regime of martial law or state of emergency, and in the post-war period. Proven need to use of cadastral valuation in determining the value of real estate object as a tax base for the annual real estate property tax. It will help to avoid discrimination in the taxation of real estate property owners and ensure an objective tax burden. It is noted that during martial law and in the medium-term post-war perspective, Ukraine lacks economic and legislative prerequisites for the introduction of cost and physical indicators for determining the tax base for this tax.