EVALUATION OF REGIONAL PROPERTY CAPACITY AND TAX ADMINISTRATION OF REAL ESTATE IN UKRAINE

Property capacity of productive and unproductive industries of a large industrial region of Ukraine (Dnipropetrovsk region) is analyzed in this article. Fixed assets, particularly buildings, facilities and transmissions are defined as unsatisfactory. It is confirmed by their high wear-out index and low update index. Analysis of housing defines a need for enhanced investment in this sphere concerning to the European security standards and displaying the property value in statistical reports. It should be noted, that property value is different from the value of land. The need for a tax on real estate in Ukraine as a tool to promote their effective use by owners and as an important source of local budgets is justified.