Open AccessLegal Characteristics of Restriction of the Object of Taxation in Terms of Corporate Property Tax to Real Estate
Author(s) -
Kirill N. Grigorov
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-11-14-19
Subject(s) - immovable property , object (grammar) , property (philosophy) , business , double taxation , law and economics , real estate , corporate tax , tax avoidance , economics , public economics , finance , computer science , philosophy , artificial intelligence , epistemology
Over the past few years the elements of the legal structure of the Corporate Property Tax have undergone various changes. To a large extent this applies to the object of taxation for the above tax. Special attention should be paid to the change related to the restriction of the object of taxation for the Corporate Property Tax only to immovable property. The author analyzes the essence of this change, considers a number of problems related to this change, and explores possible solutions to such problems.