Home  Journals  Finance and Credit  34(514) - 2012 September

About problems and prospects in conducts of property tax in the Russian Federation

Available online: 21 September 2012

Subject Heading: Taxation

JEL Classification: 

In the article the main problems interfering introduction of a uniform tax on real estate in the Russian Federation are considered. Merits and demerits of tax on real estate are considered. Reserves of increase in the tax income of budgets of municipalities at the expense of increase of efficiency of administration of property taxes and improvement of the mechanism of their collection (on Republic Dagestan materials) are revealed. The complex of practical recommendations directed on improvement of the mechanism of calculation and collection of a local tax on real estate, planned to introduction in municipalities of the Russian Federation is justified.

Keywords: tax on real estate, rates, inventory, register, owner, assessment, progression, deductions, market cost, property taxes, privileges, uniform object, development, improvement

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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