On reforming the property taxation of legal entities in the Russian Federation (by the results of the survey of tax experts)
Автор: Vylkova E.S.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Социологические аспекты управления и экономики
Статья в выпуске: 4 (142), 2023 года.
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The reform of any tax, including corporate property tax, should be based on the opinion of taxprofessionals. The article considers the results of a survey of leading domestic tax experts - participants in theinternational tax symposium. Innovations are proposed for the rate and base of the tax on property of legalentities in the Russian Federation of an investment orientation, in territories with a special economic status,for the synchronization of property taxation of the Russian Federation and Belarus.
Tax, taxation, property, corporate property tax, tax reforms, digitalization of taxation, digitalization of tax administration
Короткий адрес: https://sciup.org/148327315
IDR: 148327315