Home  Journals  International Accounting  38(236) - 2012 October

About problems and prospects of introduction of real estate tax in the Russian Federation

Available online: 17 October 2012

Subject Heading: Taxation

JEL Classification: 

In the article the main problems prevent the introduction of a uniform tax on real estate in the Russian Federation are considered. Merits and demerits of real estate tax are designated. Reserves of increase in the tax income of budgets of municipalities at the expense of increase of efficiency of administration of property taxes and improvement of the mechanism of their collection (on the Republic Dagestan materials) are revealed. The complex of practical recommendations directed on improvement of the mechanism of calculation and collection of a local tax on real estate, planned to introduction in municipalities of the Russian Federation is presented.

Keywords: real estate tax rates, inventory, registry, owner, assessment, progression, deductions, market value, property taxes, benefits, single object

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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