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Article

МЕЖДУНАРОДНАЯ И РОССИЙСКАЯ ПРАКТИКА НАЛОГООБЛОЖЕНИЯ НЕДВИЖИМОСТИ

Сафарова М. Д., Одинцова У. А.
The article presents an analysis of the international and Russian practice of property tax. The purpose of the comparative analysis is the determination of the fiscal potential of real estate in Russia and perspective directions of development of the tax system of the Russian Federation. The results of comparing the share of property taxes in the gross domestic product of foreign countries, comparison of revenues from property taxes in the tax revenues of municipalities from different countries, the level of tax rates on real estate, the ability and the depth of differentiation of rates at the local level, including on a territorial basis.