Tax on real estate: foreign experience

The author of article was analyzed experience of the taxation of the real estate abroad. It was revealed that systems of the taxation of the real estate in the different countries have the features connected with determination of a tax base, rates, the status of the payer (legal entity or physical person) and the provided privileges. Approaches on forming of a taxation basis in various countries taking into account powers of the body determining the project cost of the taxation were generalized. In the author’s opinion, the results of the analysis can be used to adapt the foreign experience of levying real estate tax to Russian practice.