Home  Journals  Finance and Credit  44(524) - 2012 November

Real estate taxation: foreign experience and prospects in Russia

Available online: 27 November 2012

Subject Heading: Taxation

JEL Classification: 

In the article it is noted that in Russia the processes in the forthcoming introduction of a property tax, based on which the collecting should be based on market value. Experience of the developed countries in the field of establishment of a tax on real estate for different groups of the population and real estate objects is considered. Experience of calculation and collection of a tax on luxury is separately considered. The conclusions are drawn on introduction prospects in Russia of a tax on real estate

Keywords: real estate taxation, real estate evaluation, luxury tax

View all articles of issue

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

Journal current issue

Vol. 30, Iss. 4 April 2024

Archive