Improvement of the Mechanism of Taxation of Real Property in the Context of Formation of the Budget Potential of the Region

The goal of the article is the study of modern problems of the mechanism of charging real property tax and identification of a complex of measures on its improvement. On the basis of analysis of foreign experience of real property taxation the article offers a complex of measures of reformation of the mechanism of real property taxation. It states that the use of the property area as a basis of taxation in Ukraine is caused by insufficient development of the cadastre of real property and register of real property rights. It grounds that the existing method of charging the tax is not efficient and needs to be improved through introduction of adjustment ratios. The offered formula of calculation of tax size would allow taking into consideration the citizens solvency level, increase receipts of local budgets and expand independence of the bodies of local self-governing.