Template-Type: ReDIF-Article 1.0
Author-Name: Tatiana I. Semkina
Author-Email: tsemkina@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Alexey V. Sorokin
Author-Email: otdel_sorokin@mail.ru
Author-Workplace-Name: Ministry of Finance of the Russian Federation, Moscow 109097, Russia
Title: Taxing Real Property Based on Cadaster Value
Abstract: Nowadays there are some serious drawbacks in the corporate property taxation system. These drawbacks affect all the elements of the tax collection mechanism: cadaster value, types of property, tax rates. In this paper the authors suggest some ideas on improving of this system and customizing stages of its widening scope, which will make property tax more effective.
Classification-JEL: H21, H22
Keywords: corporate property tax, types of property, cadaster value, deductions, rates
Journal: Finansovyj žhurnal — Financial Journal
Pages: 20-26
Issue: 2
Year: 2017
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/2/statii_2/fm_2017_2_02.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:170202:p:20-26