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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

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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

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

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


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