On the directions of improving the rules of property taxation of individuals
Автор: Ponomareva K.A.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы - финансы, денежное обращение и кредит
Статья в выпуске: 12 (279), 2024 года.
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The author examines problematic issues arising in the course of taxation of real estate of individuals. Analyzes foreign models of calculating such a tax base. Notes that some elements of the Russian model correspond to the best world practices, and suggests directions for improving tax legislation in this area.
Taxation of real estate of individuals, taxation of property based on cadastral value, models for calculating the tax base for property tax of individuals, payment of property tax of individuals by minors
Короткий адрес: https://sciup.org/170207814
IDR: 170207814
