Yuliya I. KALYUZHNAYANovosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation 408817@mail.ru ORCID id: not available
Subject. This article discusses the issues of improving the instruments of property taxation of the metallurgical sector of the Russian economy. Objectives. The article aims to analyze the problems of property taxation of the metallurgical sector of the Russian economy, the latest developments in this area, as well as mechanisms to improve the property taxation efficiency. Methods. For the study, I used the comprehensive and systems approaches, observation, and comparison. Results. The article describes the main problems in tax accrual faced by enterprises in metallurgy, as well as ways to solve them and regulatory tools, as part of the economic policy of the State and regional authorities aimed at stimulating the development of enterprises in the industry. It also proposes mechanisms to improve the efficiency of metallurgical plant property taxation. Conclusions. The system of taxation of property of enterprises in Russia is undergoing changes, a differentiated approach to enterprises is used, as indicated by different levels of taxes or their abolition. At the same time, there is a need for improvement to stimulate enterprises to develop and re-equip.
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