+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Financial Analytics: Science and Experience
 

Personal property tax benefits as a tool to effectuate the social function of the tax

Vol. 9, Iss. 16, APRIL 2016

PDF  Article PDF Version

Received: 26 February 2016

Accepted: 30 March 2016

Available online: 27 April 2016

Subject Heading: Tax regulation

JEL Classification: H20, H24, H31

Pages: 44-52

P'yanova M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation
marinapyanova@mail.ru

Importance 1 January 2015, Russia adopted a new procedure for charging taxes on real property of individuals on the basis of its Castries value. As analysts assume, tax burden will increase 6 to 10 times, thus making it reasonable to ensure compulsory social security measures throughout the Russian Federation.
Objectives The research examines the existing personal property tax benefits as a tool to effectuate the social function of the tax.
Methods Using methods of description and generalization, I found certain reasons for low efficiency and efficacy of the said benefits. To study the scope of benefits granted, I used methods of comparison, analysis of statistical data, and my own computations.
Results More and more taxpayers exercise personal property tax benefits. I should note the prevailing number of benefits envisaged in the federal laws, as some municipalities fail to provide for local benefits. Most regions under study do not assess the efficiency of tax benefits.
Conclusions and Relevance Some regions donated from the federal budget are not interested in their own tax policies for social support of their citizens. The imperfect mechanism for assessment, charging of personal property tax and the cadastre value as the personal property tax base create uncertainty and obstruct the social function of the tax.

Keywords: tax benefit, social support, efficiency, personal property tax, social role

References:

  1. P'yanova M.V., Lavnik R.V. [On the efficiency of tax benefits of social nature]. Evraziiskii soyuz uchenykh (ESU) = Euroasian Union of Scientists (ESU), 2015, no. 10-5, pp. 146–150. (In Russ.)
  2. Aktual'nye problemy razvitiya nalogovoi sistemy Rossii v pervom desyatiletii 21 veka: monografiya [Current issues of developing Russia's tax system in the first decade of the 21st century: a monograph]. Moscow, Financial University under Government of Russian Federation Publ., 2011, pp. 175–186.
  3. Vylegzhanina E.V. [Reforming the property tax of individuals in Russia]. Міжнародний науковий журнал, 2015, no. 3, pp. 11–15. (In Russ.)
  4. Barulin S.V., Kazak A.Yu., Slepukhina Yu.E. [Optimization of tax benefits through their assessment]. Vestnik UrFU. Ser. Ekonomika i upravlenie = Bulletin of Ural Federal University. Series Economics and Management, 2014, no. 6, pp. 117–147. (In Russ.)
  5. Bakhanaeva A.A. [Taxation of personal property: issues and prospects]. Studencheskie nauchnye issledovaniya, 2014, no. 4. (In Russ.) Available at: Link.
  6. Shuleiko O.L. [Tax expense as a tool of fiscal policies]. Belorusskii ekonomicheskii zhurnal = Belarusian Economic Journal, 2014, no. 3, pp. 86–95. (In Russ.)
  7. Aguzarova F.S. [Taxes under reforms: social perspectives]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2013, no. 12, pp. 939–942. (In Russ.)
  8. Naidenova T.A., Shvetsova T.N. [Tax benefits and their role in social and economic development]. Nauka i mir = Science and World, 2014, no. 9, pp. 73–76. (In Russ.)
  9. Kurkov I.I., P'yanova M.V. [Personal property tax in Russia: issues and prospects]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2015, no. 4, pp. 289–299. (In Russ.)
  10. Yustus O.I. [Some aspects of personal property taxation]. Vestnik Tverskogo gosudarstvennogo universiteta. Ser. Pravo = Bulletin of Tver State University. Series Law, 2015, no. 3, pp. 95–109. (In Russ.)
  11. Savina O.N. [Evaluating the efficiency of tax benefits, effective tax laws of Russia and areas for efficiency enhancement]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2013, no. 8, pp. 579–598. (In Russ.)
  12. P'yanova M.V. [The role of corporate property taxation for social security of citizens]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2015, no. 9, pp. 680–688. (In Russ.)
  13. Bannova K.A., Knyazeva M.V. [Improving the evaluation of tax benefit efficiency: issues and solutions]. Izvestiya Irkutskoi gosudarstvennoi ekonomicheskoi akademii (Baikal’skii gosudarstvennyi universitet ekonomiki i prava, 2015, vol. 6, no. 3, p. 5. (In Russ.) Available at: Link reader/article.aspx?id=20118.
  14. Bestaeva Z.U., Paizulaev I.R. [Forming the system for taxation of individuals in Russia]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2014, no. 1, pp. 57–66. (In Russ.)

View all articles of issue

 

ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

Journal current issue

Vol. 17, Iss. 1
March 2024

Archive