Legal Analysis of the Tax Legislation of Ukraine in the Field of Alienation and Management of a Real Estate
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Telizhenko, Lyudmyla [1] ; Lukasevych-Krutnyk, Iryna [2] ; Storozhuk, Iryna [3] ; Iskrov, Kostiantyn [4] ; Kovalko, Nataliia [5] ; Arnaut, Andrii [4]
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[1] Sumy State University
Sumy State University
Ucrania
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[2] Department of Civil Law and Process, TERNOPIL NATIONAL ECONOMIC UNIVERSITY
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[3] Department of Constitutional, Administrative and Financial Law, LEONID YUZKOV KHMELNYTSKY UNIVERSITY OF MANAGEMENT AND LAW
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[4] Department of Law and Social Work, IZMAIL STATE UNIVERSITY OF HUMANITIES
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[5] Department of Financial Law, TARAS SHEVCHENKO NATIONAL UNIVERSITY OF KYIV
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- Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 39, Nº Extra 6, 2021 (Ejemplar dedicado a: Special Issue: Innovative Development and Economic Growth in the CIS Countries)
- Idioma: inglés
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Resumen
The primary purpose of this study is to carry out a legal analysis of the tax legislation of Ukraine when concluding transactions for the alienation of real estate. The authors face the task of careful and in-depth consideration of both theoretical and practical issues of legal regulation of taxes and fees in the alienation of real estate, the search for effective mechanisms for their collection, improving the tax burden on the taxpayer. This article presents the main aspects of the taxation of real estate transactions, which are subject to notarization. In particular, the provisions of the legislation on the peculiarities of personal income tax, military tax on purchase and sale transactions, real estate by individuals resident and non-residents of Ukraine, as well as the peculiarities of calculating the fee to the Pension Fund of Ukraine for the purchase of real estate are certain generalized functions of a notary as a tax agent exercising tax control.In the analysis of tax law in transactions for the sale of real estate, the authors used a comparative - legal method to identify similarities or differences in tax rates, the effectiveness of regulatory action of official - documentary methods of expression, the descriptive direction of the material prevails.
