WORLD EXPERIENCE OF REAL ESTATE TAXATION, POSSIBILITY OF ITS APPLICATION ON THE TERRITORY OF RUSSIA
Abstract
At present real estate tax exists in more
than 130 countries. Taking into consideration that
by present there is a great experience of real estate
taxation, we can suggest its application on the territory
of Russia. The introduction of real estate tax will make
it possible not only to reduce the number of taxes from
juridical and physical persons, but also to establish
unified approaches to determine tax base, which will
be founded on the estimation of market value of the
corresponding real estate objects.
than 130 countries. Taking into consideration that
by present there is a great experience of real estate
taxation, we can suggest its application on the territory
of Russia. The introduction of real estate tax will make
it possible not only to reduce the number of taxes from
juridical and physical persons, but also to establish
unified approaches to determine tax base, which will
be founded on the estimation of market value of the
corresponding real estate objects.
About the Author
Оксана Карпенко
Российский университет дружбы народов (г. Москва)
Russian Federation
Russian Federation
References
1. Черник Д.Г., Павлова Л.П., Дадашев А.З., КнязевВ.Г., Морозов В.П. Налоги и налогообложение. - М.: Инфра-М, 2003. - С. 29.
2. Пушкарева В.М. История финансовой мысли и политики налогов. - М., 1996. - С. 59.
3. http://www.nalog.ru/document.php?id=6150&topic =experience.
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