IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal and social-regulatory functions of taxes. The p...

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Bibliographic Details
Main Authors: E. A. Kirova, A. V. Zakharova, M. A. Dement’eva
Format: article
Language:RU
Published: Publishing House of the State University of Management 2020
Subjects:
principles of taxation
taxation of immovable property of physical persons
cadastral value
international experience
socio-regulatory model of taxation
Sociology (General)
HM401-1281
Economics as a science
HB71-74
Online Access:https://doaj.org/article/b9d81259d2ed4588a1f42114c4354e69
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https://doaj.org/article/b9d81259d2ed4588a1f42114c4354e69

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