Finance and Credit
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
LCCN Permalink
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

The specifics of charging the personal property tax on items used for business purposes: Evidence from municipalities of the Stavropol Krai

Vol. 25, Iss. 7, JULY 2019

PDF  Article PDF Version

Received: 19 June 2019

Received in revised form: 3 July 2019

Accepted: 17 July 2019

Available online: 1 August 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: Н21, Н22, Н23, Н25

Pages: 1616–1625

https://doi.org/10.24891/fc.25.7.1616

Roshchupkina V.V. North-Caucasus Federal University (NCFU), Stavropol, Stavropol Krai, Russian Federation
kluvil@rambler.ru

https://orcid.org/0000-0001-6046-6214

Subject The article focuses on the procedure for charging the personal property tax from perspectives of sole proprietors who are virtually qualified as individuals in the Russian Federation. The study refers to Chapter 32 of the Tax Code of the Russian Federation, The Personal Property Tax.
Objectives The article analyzes the methodology used to regulate the personal property tax, referring to municipalities in a certain region. A special focus is put on the property used for business purposes.
Methods The article analyzes the regulatory framework for charging taxes on personal property through the monograph method. Statistical methods serve for assessing the current personal property tax in arrears.
Results On January 1, 2015, the RF Government supplemented the RF Tax Code with the new chapter, The Personal Property Tax. It is the first time a local legislature was allowed to declare the local adoption date of the personal property tax, which is based on the assessed value of properties (cadastral value).
Conclusions and Relevance Local authorities have some economic motivation to assess the taxable base of the personal property tax, since such taxes are fully remitted to local budgets. Analyzing the regulatory framework for the personal property tax through the monograph method, I detect that certain municipalities make specifics steps in charging the personal property tax.

Keywords: tax, property, municipality

References:

  1. Sidorenko Yu.Yu. [The specifics of real estate taxation at the assessed value and inventory value]. Molodoi uchenyi = Young Scientist, 2019, no. 3, pp. 293–296. (In Russ.)
  2. Roshchupkina V.V. [Monitoring of effectiveness control activities of tax authority: Municipal level]. Vestnik Severo-Kavkazskogo federal'nogo universiteta = Bulletin of North-Caucasus Federal University, 2018, no. 2, pp. 131–137. (In Russ.)
  3. Masterov A.I. [Factors contributing to the informal employment in Russia and fiscal policy measures to eliminate them]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2019, vol. 15, no. 3, pp. 490–508. (In Russ.) URL: Link
  4. Malakhova T.A. [Establishing a multilevel business support system in the regional economy]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2019, vol. 17, no. 3, pp. 482–493. (In Russ.) URL: Link
  5. Barannik I.N. [Business activity of non-profit organizations: Legal regulation and some control problems]. Territoriya novykh vozmozhnostei. Vestnik Vladivostokskogo gosudarstvennogo universiteta ekonomiki i servisa = Territory of New Opportunities. Bulletin of Vladivostok State University of Economics and Service, 2018, vol. 10, no. 3, pp. 37–47. URL: Link (In Russ.)
  6. Roshchupkina V.V. Methodical Bases of Rating Assessment of Tax Policy Efficiency. Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018). Advances in Economics, Business and Management Research, 2019, vol. 47, pp. 211–214. URL: Link
  7. Migashkina E. [Personal property tax reform and its effect on budget revenues]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2016, vol. 9, no. 1, pp. 135–142. URL: Link (In Russ.)
  8. Sidenko A.A., Dmitriev V.K. [Protection of small business rights: Economic and legal considerations]. Simvol nauki = Symbol of Science, 2015, no. 12-2, pp. 97–101. URL: Link (In Russ.)
  9. Serov E.V. [Taxation of property owned by a sole proprietor]. Novaya nauka: Sovremennoe sostoyanie i puti razvitiya = New Science: The Current State and Ways of Development, 2017, vol. 1, no. 3, pp. 151–154. (In Russ.)
  10. Titova D.A. [Taxation of individual entrepreneurs in 2018]. Molodoi uchenyi = Young Scientist, 2018, no. 36, pp. 43–45. (In Russ.)

View all articles of issue

 

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

Journal current issue

Vol. 25, Iss. 11
November 2019

Archive