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

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 pr...

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Autores principales:	M. Dement’eva, A. Zakharova, E. Kirova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	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
Acceso en línea:	https://doaj.org/article/d1f4cb25970f4a5ab7ca715206a3019a
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spelling	oai:doaj.org-article:d1f4cb25970f4a5ab7ca715206a3019a2021-12-03T07:43:27ZEXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA1816-42772686-841510.26425/1816-4277-2019-1-100-107https://doaj.org/article/d1f4cb25970f4a5ab7ca715206a3019a2019-03-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1260https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415Approaches 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.M. Dement’evaA. ZakharovaE. KirovaPublishing House of the State University of Managementarticletaxation of individuals real estateassessment of taxation objectssystems of taxation of individuals real estatetax ratestax revenuesSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 100-107 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	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
spellingShingle	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 M. Dement’eva A. Zakharova E. Kirova EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA
description	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.
format	article
author	M. Dement’eva A. Zakharova E. Kirova
author_facet	M. Dement’eva A. Zakharova E. Kirova
author_sort	M. Dement’eva
title	EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA
title_short	EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA
title_full	EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA
title_fullStr	EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA
title_full_unstemmed	EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA
title_sort	experience of taxation of real estate of individuals in foreign countries and its application in russia
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/d1f4cb25970f4a5ab7ca715206a3019a
work_keys_str_mv	AT mdementeva experienceoftaxationofrealestateofindividualsinforeigncountriesanditsapplicationinrussia AT azakharova experienceoftaxationofrealestateofindividualsinforeigncountriesanditsapplicationinrussia AT ekirova experienceoftaxationofrealestateofindividualsinforeigncountriesanditsapplicationinrussia
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EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA

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