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Journal of Foreign Legislation and Comparative Law
Reference:
A.U .Matskevich
Some Features of Legal Regulation
of Property Tax in the Countries of BRICS
// Journal of Foreign Legislation and Comparative Law.
2011. ¹ 6.
P. 166-173.
URL: https://en.nbpublish.com/library_read_article.php?id=59155
A.U .Matskevich Some Features of Legal Regulation of Property Tax in the Countries of BRICSAbstract: The author briefly outlines some features of legal regulation of property tax in the legal systems of countries of BRICS. The author analyzes some of the provisions of the legislation on taxation of real estate in the BRICS group of countries in terms of their implementation in the Russian legal system with the introduction of property tax. The author draws a conclusion about possibility of using in the Russian law of certain rules enshrined in the legislation of the group of studied states. Keywords: property taxes, the BRICS’ countries, models of the property tax, a decision to establish a property tax, the taxpayers of property tax, real estate appraisal mechanism for tax purposes.
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References
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2. S. 4-11. 2. Kozyrin A.N. Sravnitel'no-pravovoy metod v finansovom prave // Finansovoe pravo. 2009. ¹ 9. S. 2-6. 3. Shepenko R.A. Nalogovoe pravo Kitaya: istochniki i sub'ekty. M.: Statut, 2004. S. 414. 4. Shepenko R.A. Nalogovoe pravo Kitaya: vzimanie i otvetstvennost'. M.: Volters Kluver, 2005. S. 480 |
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