Real estate tax reform trends as a background to the introduction of the one real estate tax

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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

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