EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA
Approaches to the formation of the value of objects of taxation of real estate of individuals in foreign countries and the establishment of tax rates have been examined. An analysis of tax revenues on real estate of individuals in highly developed countries has been carried out. General trends in pr...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2019-03-01
|
| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/1260 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832541926628261888 |
|---|---|
| author | M. Dement’eva A. Zakharova E. Kirova |
| author_facet | M. Dement’eva A. Zakharova E. Kirova |
| author_sort | M. Dement’eva |
| collection | DOAJ |
| description | Approaches to the formation of the value of objects of taxation of real estate of individuals in foreign countries and the establishment of tax rates have been examined. An analysis of tax revenues on real estate of individuals in highly developed countries has been carried out. General trends in property taxation of individuals have been identified. Basic provisions, on which modern systems of real estate taxation of individuals are based, have been formulated. Problems of real property taxation in Russia have been identified. Ways of determining the tax base taking into account the world experience and Russian reality have been proposed. Proposals for the application of tax rates and the implementation of the principle of justice have been elaborated. |
| format | Article |
| id | doaj-art-d1f4cb25970f4a5ab7ca715206a3019a |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-d1f4cb25970f4a5ab7ca715206a3019a2025-02-04T08:27:58ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-03-010110010710.26425/1816-4277-2019-1-100-1071259EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIAM. Dement’eva0A. Zakharova1E. Kirova2State University of ManagementState University of ManagementState University of ManagementApproaches to the formation of the value of objects of taxation of real estate of individuals in foreign countries and the establishment of tax rates have been examined. An analysis of tax revenues on real estate of individuals in highly developed countries has been carried out. General trends in property taxation of individuals have been identified. Basic provisions, on which modern systems of real estate taxation of individuals are based, have been formulated. Problems of real property taxation in Russia have been identified. Ways of determining the tax base taking into account the world experience and Russian reality have been proposed. Proposals for the application of tax rates and the implementation of the principle of justice have been elaborated.https://vestnik.guu.ru/jour/article/view/1260taxation of individuals real estateassessment of taxation objectssystems of taxation of individuals real estatetax ratestax revenues |
| spellingShingle | M. Dement’eva A. Zakharova E. Kirova EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA Вестник университета taxation of individuals real estate assessment of taxation objects systems of taxation of individuals real estate tax rates tax revenues |
| title | EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA |
| title_full | EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA |
| title_fullStr | EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA |
| title_full_unstemmed | EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA |
| title_short | EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA |
| title_sort | experience of taxation of real estate of individuals in foreign countries and its application in russia |
| topic | taxation of individuals real estate assessment of taxation objects systems of taxation of individuals real estate tax rates tax revenues |
| url | https://vestnik.guu.ru/jour/article/view/1260 |
| work_keys_str_mv | AT mdementeva experienceoftaxationofrealestateofindividualsinforeigncountriesanditsapplicationinrussia AT azakharova experienceoftaxationofrealestateofindividualsinforeigncountriesanditsapplicationinrussia AT ekirova experienceoftaxationofrealestateofindividualsinforeigncountriesanditsapplicationinrussia |