Application of factor analysis to estimate the impact of cadastral value on corporate property tax revenues
Автор: Balakin R.V., Popov A.A.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы - финансы, денежное обращение и кредит
Статья в выпуске: 12 (267), 2023 года.
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The authors carried out a review of the literature on the use of factor analysis as a tool for studying various aspects of taxation. It is shown that many researchers focus their work on macroeconomic factors. The article develops the author’s multiplicative model of the dynamics of income from the property tax of organizations, which allows you to determine the role of cadastral value in the growth of potential income from the specified tax.
Factor analysis of property tax revenues, cadastral value as a tax base for corporate property tax, effective tax rate, regional lists of objects subject to cadastral value
Короткий адрес: https://sciup.org/170201788
IDR: 170201788 | DOI: 10.24412/2072-4098-2023-12267-42-58
