Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

36(315) - 2013 September

Assessment of budgetary consequences from introduction of real estate tax of citizens

Vol. 11, Iss. 36, SEPTEMBER 2013

Available online: 30 September 2013

Subject Heading: BUDGET REGULATION

JEL Classification:

Kotlyarov M.A. Doctor of Economics, Professor, the State University of Management
kotlyar2005@list.ru

Tatarkin D.A. PhD in Economic Sciences, Head of the Sector, the Institute of Economy of the Ural office of the Russian Academy of Sciences, Yekaterinburg
tatarkin@mail.ru

Animitsa P.E. PhD in Economic Sciences, Researcher, the Institute of Economy of the Ural office of the Russian Academy of Sciences, Yekaterinburg
p_animitsa@mail.ru

Recently in Russia the idea of reforming of the property taxation is actively discussed. The real estate tax which is based on its market cost, it is supposed to enter since 2014. When planning similar projects it is necessary to count possible fiscal effect, to provide consequences and risks. In the article the assessment of potential budgetary consequences from changes in the legislation on the property tax of individuals on the example of municipalities of Sverdlovsk region is made.

Keywords: property tax of individuals, budget, efficiency of tax, tax deduction

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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