Analysis of the Share of Corporate Property Tax in the Structure of Tax Revenues by Regions and Economic Activities
| Autor: | R. V. Balakin, A. A. Popov, S. D. Shatalov |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Финансы: теория и практика, Vol 27, Iss 4, Pp 93-103 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2587-5671 2587-7089 |
| DOI: | 10.26794/2587-5671-2023-27-4-93-103 |
| Popis: | The subject of the study is the revenues from the corporate property tax in the context of types of economic activity and regions. The purpose of the study is to determine the role of corporate property tax in the structure of tax revenues in terms of economic activity to identify areas for potential growth of revenues from this tax and determine the fiscal and economic consequences of the transition to the cadastral valuation of real estate with the appropriate development of proposals to improve the taxation of real estate. The relevance of the research is due to the fact that the article is devoted to a little researched topic — analysis of property taxation in the Russian Federation in the economic activity context. The main method of research is the calculation of indicators characterizing the structure and dynamics of the corporate property tax and other property taxes, analysis and synthesis of the obtained results and their inter-sectoral comparison. As a result, a comprehensive view of the situation with the tax on the property of organizations in the context of economic activity is presented, which serves as a basis for finding bottlenecks in this part, identifying the factors that hinder the expansion of property taxation and other promising areas for research in this area. The interpretation of the obtained results in terms of the role of corporate property tax and other property taxes at different levels of the budget system should be attributed to the main conclusions. The cross-section allowed us to identify points for the potential growth of tax revenues from the corporate property tax in terms of objects, for which the tax base is the cadastral value. |
| Databáze: | Directory of Open Access Journals |
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