Review of a number of scientific publications and court decisions in terms of legislative innovations on corporate property tax
Автор: Balakin Rodion V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Публично-правовые (государственно-правовые) науки - налоговое право
Статья в выпуске: 12 (255), 2022 года.
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The author analyzes the most relevant research on corporate property tax and promising areas for the development of legislative regulation in this area, including those related to the use of cadastral value as a tax base for such a tax. Suggests directions for further improvement of legislation in terms of corporate property tax.
Corporate property tax, use of cadastral value as a tax base, regional lists of objects subject to cadastral value, sources of formation of regional budgets
Короткий адрес: https://sciup.org/170196069
IDR: 170196069 | DOI: 10.24412/2072-4098-2022-12255-82-93