L. Hudzynska, PhD in Economics, Associate Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine PROSPECTS OF MORTGAGE ARE IN UKRAINE IN THE CONTEXT OF REFORMATION OF THE TAXATION OF PROPERTY: ESTIMATION OF RISKS

This article explores the possible risks of taxation introduction of real estate owned by the people, for the system of bank mortgage lending in Ukraine. The current state of the mortgage market in Ukraine is reviewed. The influence of the Institute property taxation in general increase of the fiscal burden on citizens is investigated. A possible state in the contingents of households in terms of pay, including in the investment sphere is reviewed. Approaches of model property taxation, which is owned by citizens, are suggested. Proposed not to tax property (household) used by a person as a primary residence. This approach is seen as prevention for loss of real estate that is used as the basis of residence by citizens, in case of loss of solvency over objective, independent reasons, and as a tool to ensure the proper fulfillment of obligations by mortgage according to real contracts.

Keywords: mortgage, mortgage market, mortgage crediting, housing mortgage, taxation of property.

DOI: http://dx.doi.org/10.17721/1728-2667.2014/164-11/4

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