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Possible directions for improving the residential property taxation


Svetlana Shatalova, Andrei Korytin
(about the authors)

Shatalova Svetlana S. – Head of the Laboratory for Studies of Tax Policy of the Institute for Applied Economic Studies (The Russian Presidential Academy of National Economy and Public Administration, Moscow)

Korytin Andrei V. – Junior research officer of the Laboratory for Studies of Tax Policy of the Institute for Applied Economic Studies (The Russian Presidential Academy of National Economy and Public Administration, Moscow)

Published in:
Russian Journal of Entrepreneurship
– Volume 16, Number 22 (November, 2015)



Keywords: cadastral register, local revenue, municipal budget, property tax relief, residential property tax, tax incentives


Citation:
Svetlana Shatalova, Andrei Korytin (2015). Possible directions for improving the residential property taxation. Russian Journal of Entrepreneurship, 16(22), 4145-4154. doi: 10.18334/rp.16.22.2119


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Abstract:

The article presents the results of the study of possible ways of improving the residential property tax, as well as certain recommendations on practical implementation of the world experience in this sphere in Russia. This authors analyze international best practices in property taxation and potential consequences of their implementation in Russia based on the wide range of national statistical data.







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