Open AccessProperty tax as tax on the middle class: from luxury to economy
Author(s) -
T. G. Bachilo,
N. V. Trubitsyna
Publication year - 2015
Publication title -
izvestiâ mgtu "mami"
Language(s) - English
Resource type - Journals
eISSN - 2949-1428
pISSN - 2074-0530
DOI - 10.17816/2074-0530-66975
Subject(s) - property (philosophy) , middle class , economics , direct tax , indirect tax , ad valorem tax , property tax , subject (documents) , double taxation , tax reform , class (philosophy) , market economy , public economics , business , law and economics , economy , computer science , philosophy , epistemology , artificial intelligence , library science
The property tax subject is important to everybody. This tax is socially important as it affects the interests and budgets of millions of families in our country. The paper considers issues of taxation of property of individuals under the new rules, which came into force on January 1, 2015.