In this article, the classification of underground space types is analyzed. It is established that there are objects that are taxed in the tax code of Ukraine and there are those that are not taxed. The results of the research are justified by the lack of mechanisms and technical solutions of three-dimensional objects of commercial space taxation, which have been intensively developing in Ukraine. The ways of solving legal conflicts regarding registration and taxation of real estate objects are suggested. Based on the study of the legislative base and normative legal documents in the sphere of land relations, a classifier of three-dimensional space objects, which today are fully or partially used for commercial purposes in various types of economic activity has been proposed. The analysis of the regulatory and legal framework regarding the taxation of underground space facilities has been carried out. Objects for which the taxation of land is charged and those objects for which there is no charge for the use of underground space have been identified. A methodology for the justified calculation of a decreasing percentage ratio for calculating a normative monetary evaluation (NME) is developed for the cases where the object of an underground commercial space is located at a distance from the center in one of the proposed zones.
Activities related to parking of transport, today have become widespread. While parking taxes for vehicles are one of the most important sources of local budgets in countries with established traditions of local government. The tax for parking spaces for vehicles is a relatively new collection in the tax system of Ukraine, which is due to the recent reform in tax legislation. Therefore, the scientific coverage of this subject is currently insufficiently investigated. In the article typical permissive documents are considered when decorating parking lots, and dependence that contradicts the current land legislation affects local revenues to the budget is established. The discrepancy between the general approaches of payment for land is established. For comparison, the approach of parking taxation, for which there is no land management documentation, and the main reason is the permission from the public enterprise for the maintenance of green spaces is considered. The analysis of the current state of the transport scheme of the city shows that in conditions of growth of elaborate road schemes and with insufficient rates of increase in its capacity to contain traffic growth it is advisable to increase the carrying capacity of transport lines and the development of mass passenger transport in cities with a planned increase in average capacity of rolling stock. Also, using traffic management is necessary to ensure that special conditions for the passage of the public transport network.