EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA

Autor:	M. Dement’eva, A. Zakharova, E. Kirova
Jazyk:	English<br />Russian
Rok vydání:	2019
Předmět:	taxation of individuals real estate assessment of taxation objects systems of taxation of individuals real estate tax rates tax revenues Sociology (General) HM401-1281 Economics as a science HB71-74
Zdroj:	Вестник университета, Vol 0, Iss 1, Pp 100-107 (2019)
Druh dokumentu:	article
ISSN:	1816-4277 2686-8415
DOI:	10.26425/1816-4277-2019-1-100-107
Popis:	Approaches to the formation of the value of objects of taxation of real estate of individuals in foreign countries and the establishment of tax rates have been examined. An analysis of tax revenues on real estate of individuals in highly developed countries has been carried out. General trends in property taxation of individuals have been identified. Basic provisions, on which modern systems of real estate taxation of individuals are based, have been formulated. Problems of real property taxation in Russia have been identified. Ways of determining the tax base taking into account the world experience and Russian reality have been proposed. Proposals for the application of tax rates and the implementation of the principle of justice have been elaborated.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/d1f4cb25970f4a5ab7ca715206a3019a Zobrazit plný text záznamu View record in DOAJ