The role of fiscal and social directions of the tax on the property of physical persons in a new editorial
Автор: Petryuk O.A.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 8 (39), 2017 года.
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The article deals with the mechanism for levying a tax on the property of individuals under the "new rules", based on the cadastral value of the property. The problems connected with its correct estimation and infringement of interests of tax bearers are considered.
Property tax of physical persons, real estate, cadastral value, market value, tax revenues, incomes of local budgets
Короткий адрес: https://sciup.org/140235577
IDR: 140235577
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