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Features and Trends in Property Taxation in the Russian Economy and Economies of Foreign Countries

Mikhail Mishustin ()
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Mikhail Mishustin: Federal Tax Service of Russia

Ekonomicheskaya Politika / Economic Policy, 2012, 90—98

Abstract: The article presents an analysis of property taxation in OECD countries and Russia, the dynamics of the proceeds of property taxes in Russia, and their structure. The significance of property taxes in Russia and the United States, including their distribution by level of the budget is considered. Solved the problem of property taxation in Russia. The prospects of introducing property tax in the Russian Federation are explored.

Keywords: property taxation; levels of budget; tax revenues; market value of the property (search for similar items in EconPapers)
Date: 2012
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