Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

2(209) - 2011 January

Tax issues on unfinished construction and ways of solutions

Vol. 10, Iss. 2, JANUARY 2011

Available online: 20 January 2011

Subject Heading: Tax regulation

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Pechenkina V.V. doctor of economic sciences, professor of chair design of buildings and examination real estate, Siberian federal university
pechenkina_v@mail.ru

Vasilchenko Е.V. master student of chair design of buildings and examination real estate, Siberian federal university
vasilchenko_elen@mail.ru

In the article the analysis of the incomplete building in the Russian Federation is carried out, its basic special features are determined and the classification of the objects of the incomplete building is represented. The problems of the taxation of the excess incomplete building are revealed and the mechanisms of its tax regulation of on the basis developed classification are proposed.

Keywords: the incomplete building, property taxation, analysis, classification, tax, regulation

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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