Board of Reviewers
1. Environmental Protection
2. Water Engineering
3. Sustainable Urban Development
4. Roads and Railways
5. Technologies of Geodesy and Cadastre
6. Energy for Buildings
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eISSN 2029-7092 online
eISBN 978-609-457-640-9
ISBN 978-609-457-690-4 CD
Technologies of Geodesy and Cadastre

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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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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