Home  Journals  Finance and Credit  29(557) - 2013 August

Historical aspect of tax on turnover of real property

Available online: 11 August 2013

Subject Heading: PAGES OF HISTORY

JEL Classification: 

In the article the history of emergence and development of taxes on a turn of real estate on the example of taxes on inheritance and donation which have so far no due development in tax system of the Russian Federation, but have potential in the future again to become its part is considered. The historical purposes, the reasons and conditions of establishment and cancellation of this type of tax are analyzed, and also conclusions are drawn on prospects of their development in Russia.

Keywords: tax, turnover of property, transfer taxes, inheritance and gift taxes, donation

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

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