Evaluation of real estate for taxes: the German experience
Автор: Hlopcov D.M.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Оценка всех видов собственности
Статья в выпуске: 9 (144), 2013 года.
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The article presents a structural analysis of the situation on the ground in Russia and Germany, studied various models of taxation and the role of the institution to assess them. The data on the number of deals and value of sales of land with different types of actual use in the two countries. Based on the analysis of actual patterns of reforming property taxes in Germany, the author concludes that the need to calculate land tax based on the market value of the land, which is a more rational and understandable to taxpayers.
Ground rent, the cadastral value of the land tax payment, payment of land taxes, land markets in Russia and germany, property tax
Короткий адрес: https://sciup.org/170172033
IDR: 170172033
