Досвід Російської Федерації в оподаткуванні майна підприємств та проблеми впровадження податку на майно в Україні

Abstract

The urgency of clause is that the necessity of adaptation of the Ukrainian tax laws to requirements of the European Union according to the declared political and economic integration of Ukraine in EU. The purpose of the article is illumination of the operating mechanism of functioning of the tax to property of the organizations in the Russian Federation, its positive and negative moments; consideration of projects of Laws of Ukraine, devoted to the taxation of property of the enterprises. Scientific novelty is the development of a variant of functioning of the tax in view of experience of the Russian Federation and projects of Laws of Ukraine which answer economic development of our country and are directed on its further development.