Taxation of real estate of individuals

Автор: Antonova R.A., Kuzmina E.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 11-1 (69), 2020 года.

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The article deals with the experience of taxation of real estate of individuals. Property, especially real estate, has been the Central object of tax relations since ancient times. The fact of ownership of real estate is an indicator of the economic and, accordingly, tax capabilities of an economic entity. The paper deals with the problems of collecting property taxes from individuals, as well as analyzes the dynamics of tax revenues and fees.

Property tax, tax base, taxation, real estate, object of taxation

Короткий адрес: https://sciup.org/170182152

IDR: 170182152   |   DOI: 10.24411/2411-0450-2020-10860

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