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Finance and Credit

9(537) - 2013 March

Property valuation for tax purposes abroad and in Russia: Comparative Analysis

Vol. 19, Iss. 9, MARCH 2013

Available online: 6 March 2013

Subject Heading: Taxes and taxation

JEL Classification:

Kosorukova I.V. PhD in Economics, Associate Professor, Head of Department "Valuation Activity, Stock Market and Taxation", the Moscow Financial-Industrial University "Synergy"
IKosorukova@mfpa.ru

Rodin A.U. PhD in Economics, Associate Professor, Department "Valuation Activity, Stock Market and Taxation", the Moscow Financial-Industrial University "Synergy"
AJRodin@gmail.com

In the article it is noted that the fullness of revenues of the budget is a pressing problem both executive, and legislature of any country. The possibilities of more effective definition of tax base of available Russian taxes and revision of existing system of the taxation of Russia with use of tools of estimated activity are analyzed.

Keywords: tax, tax base, tax system, valuation, appraising, market value, tax appraise

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

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