Growth Potential of Property Tax Revenue in the Russian Federation

Tatiana Semkina and Alexey V. Sorokin ()
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Alexey V. Sorokin: Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2016, issue 2, 52-59

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.

Keywords: property tax; personal income tax; land tax; budget revenues; property estimate; tax incentives (search for similar items in EconPapers)
JEL-codes: H20 H22 H71 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160204:p:52-59

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