Open AccessCOMPARATIVE ANALYSIS OF FOREIGN SYSTEMS OF PROPERTY TAXATION
Author(s) -
Elena S. Stegnienko,
Svetlana A. Frolova
Publication year - 2020
Publication title -
interèkspo geo-sibirʹ
Language(s) - English
Resource type - Journals
ISSN - 2618-981X
DOI - 10.33764/2618-981x-2020-7-2-25-30
Subject(s) - property tax , double taxation , immovable property , russian federation , property (philosophy) , international taxation , tax reform , direct tax , real estate , tax revenue , business , revenue , indirect tax , economics , public economics , finance , economic policy , philosophy , epistemology
The article discusses attempts to integrate land tax and property tax of individuals into a single tax on real estate in the Russian Federation. The analysis of foreign systems of property taxation on various grounds is given (level of distribution of powers, level of budget to which tax revenues, property, subject of tax are directed). The principles of the effectiveness of the system of taxation of real estate, developed by international practice, are identified.