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Prospects of property taxation in Russia

Vol. 25, Iss. 1, JANUARY 2019

Received: 25 September 2018

Received in revised form: 10 October 2018

Accepted: 24 October 2018

Available online: 29 January 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: Е62, Н22, H24

Pages: 101–113

https://doi.org/10.24891/fc.25.1.101

Nadezhdina S.D. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation
nadejdina2010@yandex.ru

ORCID id: not available

Kalyuzhnaya Yu.I. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation
kalyuzhnaya@mail.ru

ORCID id: not available

Subject The paper studies the regulation issues of property taxation. It considers property as a real indicator of financial and tax solvency. Property taxes are one of the main sources of income for regional and local budgets.
Objectives The paper aims to identify the main property taxation problems of individuals and legal entities. It is also to justify recommendations for their solution in the present management conditions.
Methods The work uses the dialectical method of cognition, systems approach, and the methods of scientific abstraction, synthesis and generalization of logical modeling.
Results We propose areas to improve the property taxation of economic entities as exemplified by the Novosibirsk Oblast. Improving the areas will contribute to the fiscal function of taxation. It will also be an objective economic tool for regulating market relations.
Relevance The executive authorities of Russian regions and local governments can use our proposals when justifying the revenues of budget. Taxpayers can use them when forming tax payments in advance of the tax period. Tax authorities can use them to exert control over the tax base and reduce taxation expense.

Keywords: property taxation, budget revenues, property cadastral value, regulation mechanisms

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