Home  Journals  Financial Analytics: Science and Experience  29(71) - 2011 August

Reforming taxation system of property of individuals in Russia: problems and perspectives

Available online: 2 August 2011

Subject Heading: Taxes and taxation

JEL Classification: 

The perspectives of the introduction and implementation of the unified real estate tax in the Russian Federation have been analyzed in this work. The work is focused on those issues that must be solved to implement the tax in practice. Possible consequences of property tax implementation and opinions of legislators, scholars and practitioners are given and assessed in the article as well. Conclusion is made that the increase of tax burden on property of citizens should be treated rather cautiously and gradually due to the growth of other mandatory levies and low level of income for the majority of the population of the country.

Keywords: real estate, taxation, market, value, implementation, reforming

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

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