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Taxes and Taxation
Reference:
Bestaeva, Z. Yu. (2012). Individual Property Tax: Topical Issues and Growth Prospects. Taxes and Taxation, 6, 26–32. https://en.nbpublish.com/library_read_article.php?id=61286
Bestaeva, Z. Yu. Individual Property Tax: Topical Issues and Growth ProspectsAbstract: The article reveals peculiarities of taxation of individual property in Russia – legal regulation of assigning and collecting individual property taxes. The author of the article also studies certain issues arising in this particular sphere and analyzes them. The article contains the results of the author’s research and offers certain ways on improvement of property tax in order to raise effi ciency of collection of taxes and to increase their role in formation of local (regional) budget. Keywords: individual property tax, inventory value, taxation of property, property tax, sumptuary tax, tax-free allowance, tax privileges.
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