Shatalova Svetlana S. – Head of the Research Laboratory for Tax Policy, the IAES (The Russian Presidential Academy of National Economy and Public Administration)
Korytin Andrei V. – Junior Research Officer of the Research Laboratory for Tax Policy, the IAES (The Russian Presidential Academy of National Economy and Public Administration, Moscow)
Keywords:collections of property tax, deductions, distribution of incomes, evaluation limits, individual property tax, insolvent taxpayer, regional policy, social responsibility of business, switch privilege, tax payment delay, tax privileges
Citation: Svetlana Shatalova, Andrei Korytin (2015). Improvement of individual property tax privileges. Russian Journal of Entrepreneurship, 16(24), 4467-4486. doi: 10.18334/rp.16.23.2152
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Abstract:
The article studies methods of improvement of individual property tax privileges based on tasks of the property tax reform in Russia. Based on the study of the global experience and calculations on Russian statistic data, recommendations for usage of property tax privileges for low-income persons have been developed