Taxes on property: overseas examples - Russian prospects
Автор: Bogatyrev S.Y.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Налоговое право - вопросы имущественной политики
Статья в выпуске: 4 (187), 2017 года.
Бесплатный доступ
The author considers foreign systems of property taxation, the procedure for calculating, administering and paying taxes, measuring and analytical mechanisms, generalizing the experience of tax practice abroad, compares the tax systems of developed and developing countries, to which Russia belongs. It proposes to use in the domestic practice some mechanisms of property taxation, which operate in developed countries.
Property taxation abroad, analysis of the tax burden, the arbitration nature of the tax, tax ratios
Короткий адрес: https://sciup.org/170172880
IDR: 170172880