Taxing Real Property Based on Cadaster Value

Tatiana Semkina and Alexey V. Sorokin (otdel_sorokin@mail.ru)
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Alexey V. Sorokin: Ministry of Finance of the Russian Federation, Moscow 109097, Russia

Finansovyj žhurnal — Financial Journal, 2017, issue 2, 20-26

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.

Keywords: corporate property tax; types of property; cadaster value; deductions; rates (search for similar items in EconPapers)
JEL-codes: H21 H22 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:170202:p:20-26

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