Feasibility of the Property Tax Reform in Russia

Kim Nadezhda Tesonovna, Postgraduate Student, Department of Financial and Credit and International Economic Relations, St. Petersburg State University of Economics and Finance, Russia

Реальность реформирования имущественного налогообложения в России - View in Russian

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Abstract:
Transition to the new real estate tax in Russia has been the key-note of the tax policy guidelines for the last ten years. The draft of the federal law on the establishment of the new tax in Russia was adopted by the State Duma in 2004, however, it has not developed further than the first reading so far. The development of the draft constantly faces various hindrances; therefore one can see the implementation of the real estate tax only after the basic components of the real estate tax are settled.

Keywords:

business assets tax, land tax, personal property tax, real estate taxes
Citation:
Nadezhda Kim (2012). Feasibility of the Property Tax Reform in Russia [Realnosty reformirovaniya imuschestvennogo nalogooblozheniya v Rossii]. Russian Journal of Entrepreneurship, 13(18). (in Russian)..


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