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Finance and Credit
 

What does the introduction of new tax in Russia

Vol. 19, Iss. 18, MAY 2013

Available online: 23 May 2013

Subject Heading: Taxation

JEL Classification: 

Aguzarova F.S. PhD in Economics, Associate Professor, Department "Taxes and Taxation", the North-Ossetia State University
aguzarus@yandex.ru

In the article scientific research of transformation of property taxes is carried out. Types of property taxes of individuals, their advantages and shortcomings are described. Their role in the tax income of local budgets is shown. The need of introduction of a real estate tax is analyzed.

Keywords: real estate, valuation, inventory, tax, personal property tax, property tax, real estate tax

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

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Vol. 30, Iss. 3
March 2024

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