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
Materias:	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
Acceso en línea:	https://doaj.org/article/b9d81259d2ed4588a1f42114c4354e69
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spelling	oai:doaj.org-article:b9d81259d2ed4588a1f42114c4354e692021-12-03T07:43:31ZIMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION1816-42772686-841510.26425/1816-4277-2020-1-108-113https://doaj.org/article/b9d81259d2ed4588a1f42114c4354e692020-03-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2011https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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 purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, analysis and synthesis, as well as abstraction and generalization have been applied. Conclusions have been made about the need to implement the fundamental principles of taxation by establishing a fair assessment of the value of real estate and the uniformity of the distribution of the tax burden of individuals in the taxation of property owned by them.E. A. KirovaA. V. ZakharovaM. A. Dement’evaPublishing House of the State University of Managementarticleprinciples of taxationtaxation of immovable property of physical personscadastral valueinternational experiencesocio-regulatory model of taxationSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 108-113 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	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
spellingShingle	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 E. A. Kirova A. V. Zakharova M. A. Dement’eva IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
description	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 purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, analysis and synthesis, as well as abstraction and generalization have been applied. Conclusions have been made about the need to implement the fundamental principles of taxation by establishing a fair assessment of the value of real estate and the uniformity of the distribution of the tax burden of individuals in the taxation of property owned by them.
format	article
author	E. A. Kirova A. V. Zakharova M. A. Dement’eva
author_facet	E. A. Kirova A. V. Zakharova M. A. Dement’eva
author_sort	E. A. Kirova
title	IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
title_short	IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
title_full	IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
title_fullStr	IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
title_full_unstemmed	IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
title_sort	improving the taxation of immovable property of physical persons in the russian federation
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/b9d81259d2ed4588a1f42114c4354e69
work_keys_str_mv	AT eakirova improvingthetaxationofimmovablepropertyofphysicalpersonsintherussianfederation AT avzakharova improvingthetaxationofimmovablepropertyofphysicalpersonsintherussianfederation AT madementeva improvingthetaxationofimmovablepropertyofphysicalpersonsintherussianfederation
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IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

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