Home  Journals  Financial Analytics: Science and Experience  19(61) - 2011 May

The application of the privileges in the taxes to the property: problems and possibilities for the improvement

Available online: 14 May 2011

Subject Heading: Tax regulation

JEL Classification: 

In the article acting Russian practice of application of privileges in property taxes is considered. The basic problems in this area are allocated and is offered perfection variants as the approach in tax benefit, and separate kinds of tax privileges. The application variant in the Russian Federation a specific system tax privilege - «a tax fuse» and a condition of its introduction in practice is reasonable.

Keywords: tax, benefit, property tax, the tax fuse, differentiation

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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