Real estate tax reform trends as a background to the introduction of the one real estate tax
Автор: Batashev R.V.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 12-3 (39), 2019 года.
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In the modern tax system of the Russian Federation, there is still no mechanism for taxing real estate, which is based on the collection of a single tax at the same time from land and property. This article attempts to consistently reflect and analyze tax innovations, which are a kind of preparatory ground for the introduction of real estate tax on individuals in Russia.
Taxation, real estate, tax policy, reform
Короткий адрес: https://sciup.org/170185854
IDR: 170185854 | DOI: 10.24411/2500-1000-2019-11923