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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Autores principales: E. A. Kirova, A. V. Zakharova, M. A. Dement’eva
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2020
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Acceso en línea:https://doaj.org/article/b9d81259d2ed4588a1f42114c4354e69
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