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Lesia Vasylivna Melnyk
Regarding taxation of excess land property, occupied by industrial facilities
| Conference Information: |
9th International Conference “Environmental Engineering”, 22–23 May 2014, Vilnius, LITHUANIA |
| Source: |
ICEE-2014 - International Conference on Environmental
Engineering |
| Book Series: |
International Conference on Environmental Engineering
(ICEE) Selected papers |
| ISSN: |
eISSN 2029-7092 online |
| ISBN: |
eISBN 978-609-457-640-9 |
| ISBN: |
ISBN 978-609-457-690-4 CD |
| Year: |
2014 |
| Publisher: |
Vilnius Gediminas Technical University Press Technika |
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Abstract
An analysis of the domestic legal and regulatory
framework for land taxation has been performed.
The ratio of industry land within the land resources
of Ukraine has been investigated. The legal basis for
determination of land plot areas necessary for implementation
of industrial activities has been considered. The legal regime
of industry land has been investigated. The conclusion of the
need for improvement of methods for determining excess areas
for taxation purposes has been made.
Keywords: industrial facility; excess area; taxation.
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