Home  Journals  International Accounting  47(245) - 2012 December

Property taxation: international experience and Russian prospects

Available online: 21 December 2012

Subject Heading: Foreign experience

JEL Classification: 

In the article it is noted that in Russia the processes in connection with the forthcoming introduction of a property tax, the basis of which should be charging the market value of the object. The experience of the developed countries in the field of real estate tax establishment for different groups of the population and real estate objects is considered. The experience of calculation and collection of a tax on luxury is separately presented. The conclusions are drawn on the prospects for the introduction of Russian real estate tax.

Keywords: real estate tax assessment of property, tax on luxury

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ISSN 2311-9381 (Online)
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