Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

6(285) - 2013 February

Economic and social efficiency with introduction of property tax (for example, Sverdlovsk region)

Vol. 11, Iss. 6, FEBRUARY 2013

Available online: 19 February 2013

Subject Heading: Regional finance

JEL Classification:

Kotlyarov M.A. Doctor of Economics, Professor, the Institute of Economics, the Ural Branch of the Russian Academy of Sciences (Ekaterinburg)
kotlyar2005@list.ru

Tatarkin D.A. PhD in Economics, Head of Department, the Institute of Economics, the Ural Branch of the Russian Academy of Sciences (Ekaterinburg)
tatarkin@mail.ru

Sidorova E.N. PhD in Economics, Associate Professor, the Institute of Economics, the Ural Branch of the Russian Academy of Sciences (Ekaterinburg)
katelen@mail.ru

The introduction of a property tax based on the property's market value is being planned in Russia. In planning such events should be evaluated economic, financial and social performance of real estate tax. The article discusses the effectiveness of the current system of property tax applied to specific municipalities of the Sverdlovsk region.

Keywords: property tax, land tax, the market value, the cadastral value, the local budget, economic and social efficiency

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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