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Role of Real Estate Taxation in the Development of City Territories


Mariya Safarova, Ulyyana Odintsova
(about the authors)

Safarova Mariya Dinarovna – Head of the project of the direction “Reforms in Real Estate Industries”, Fund “Institute of City Economy”

Odintsova Ulyyana Aleksandrovna – Master course student, High School of Urban Planning, Scientific Research Institute, High School of Economics

Published in:
Journal of Economics, Entrepreneurship and Law
– № 1 / March, 2013



Keywords: real estate tax, subject of taxation, territory development


Citation:
Mariya Safarova, Ulyyana Odintsova (2013). Role of Real Estate Taxation in the Development of City Territories. Journal of Economics, Entrepreneurship and Law, 3(1), 43-57. — url: http://bgscience.ru/com/lib/5022


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Abstract:

The incomes of the local budgets from the local taxes (land tax, individual property tax) must be the financial basis for urban development projects. How many incomes does taxation bring to the Russian municipal governments, does the existing taxation system of real estate help the development of the Russian cities territory and what will change after the introduction of the unified real estate tax? The authors have offered the answers for these questions in this article.








References:
1. Proekt federalnogo zakona N 51763-4 «O vnesenii izmeneniy v chasty vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii…» prinyat v pervom chtenii 10 iyunya 2004 g. Gosudarstvennoy Dumoy Federalnogo Sobraniya RF.
2. Federalnyy zakon ot 20.07.1997g. №110-FZ «O provedenii eksperimenta po nalogooblozheniyu nedvizhimosti v gorodakh Velikom Novgorode i Tveri».
3. Gradostroitelnyy kodeks RF ch.4, st.43.
4. Ofitsialnyy sayt Rossiyskoy Gazety «Edinyy nalog na nedvizhimosty v Rossii mozhet byty vveden v 2013 godu» http://www.rg.ru/2011/10/19/nalog-nedvigimost-anons.html
5. Nabiulina E.S. «V Rossii esche dolgo ne budet edinogo naloga na nedvizhimosty» portal nedvizhimosti Restate http://www.restate.ru/material/138156.html
6. Ofitsialnyy sayt Rosstata www.gks.ru po sostoyaniyu na 2009 god dolya zhilischnogo fonda v sobstvennosti grazhdan sostavila 81,1%.

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