The article explores the term «housing» conceptually as a single package, in order to organize a unified terminology in the regulations systematically. The concept of housing is analyzed from the perspective of a specific object of property rights in order to bring the common terminology of the Tax Code of Ukraine, the Law of Ukraine «On state registration of real estate rights and encumbrances» and other normative documents to the definition of «dwelling» enshrined in the Civil Code of Ukraine.

The delimitation from similar concepts was also conducted; these are nonresidential real estate, residential and nonresidential premises. The concept of residential property is revealed through the delineation of separate objects «building» and «construction». Particular attention is paid to the notion of the housing stock and its structure.

Identification of gaps and inconsistencies in existing legislation for interior is based on the analysis of existing instruments. The adoption of the new Housing Code is suggested in order to protect the housing rights of citizens.