Open AccessPROBLEMS AND PRIORITY AREAS OF DEVELOPMENT OF THE PROPERTY TAX SECTOR OF INDIVIDUALS IN THE RUSSIAN FEDERATION
Author(s) -
Elena Minaeva,
Ekaterina Maslyukova,
Zinaida Proskurina
Publication year - 2020
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2020-8-2-76-80
Subject(s) - russian federation , property tax , revenue , context (archaeology) , tax revenue , business , order (exchange) , payment , public economics , tax reform , economic policy , economics , accounting , finance , geography , archaeology
The article provides a comparative analysis of tax revenues of individuals and legal entities in the consolidated budget of the Russian Federation. According to the results of the study, it was revealed that taxes paid by individuals occupy one of the leading places along with such taxes as corporate income tax, VAT and other taxes and fees. In the course of studying the structure of property tax receipts of individuals in the context of the federal districts of the Russian Federation, the factors influencing regional differences in their payment were identified. Despite the established positive dynamics of tax revenues from individuals, the main problems that taxpayers face when paying transport, land tax and property tax of individuals were identified. The article proposes directions for improving the taxation of individuals on the territory of the Russian Federation in order to increase the efficiency of their calculation and collection.