Template-Type: ReDIF-Article 1.0
Author-Name: Tatiana I. Semkina
Author-Email: tsemkina@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Author-Name: Alexey V. Sorokin
Author-Email: otdel_sorokin@mail.ru
Author-Workplace-Name: Ministry of Finance of the Russian Federation
Title: Growth Potential of Property Tax Revenue in the Russian Federation
Abstract: In recent years the role of property taxes in contributing to budget revenues have diminished. Analysis of practice shows that there are some shortages in the mechanism of applying these taxes. In the article we emphasize possibilities of revenue growth from these taxes.
Classification-JEL: H20, H22, H71
Keywords: property tax, personal income tax, land tax, budget revenues, property estimate, tax incentives
Journal: Finansovyj žhurnal — Financial Journal
Pages: 52-59
Issue: 2
Year: 2016
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/2/statyi_2/04.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160204:p:52-59