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Evaluation of the possibility to change the main elements of the tax on the conversion to the taxation of real estate on the basis of cadastral cost

Available online: 15 December 2013

Subject Heading: Taxation

JEL Classification: 

To determine the main elements of the tax, including the object and the subject of taxation, tax base, rate and benefits is a way to solve by means of taxation of social, economic and political problems of existence and development of society. Planned changes in property tax of physical and legal entities in the part of taxes levied on real estate objects need to be followed and analysis. In the paper the possibility of changing the basic elements of property tax in the context of the planned changes in the system of property taxation.

Keywords: object of the real estate tax, tax base, tax potential, tax payers, cadastral valuation of real estate, cadastral value

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

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