About some features of the real estate tax

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The article analyzes the real estate tax; it is shown that it has a great impact on the Russian real estate market. This tax allows you to overcome the barrier between supply and demand and the price and quality of the object. It can also be a way to attract investment in infrastructure development projects. Certain features of this tax include the following aspects: flexibility, transparency, independence, balance of budget revenues and practicality.

Taxation, real estate tax, land tax, taxation principles, public relations, tax burden

Короткий адрес: https://sciup.org/170187665

IDR: 170187665   |   DOI: 10.24411/2500-1000-2020-10489

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