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History of the uniform tax on real estate and prospect of its introduction

Mishachkova Anna Fedorovna  (Moscow Government State University of Management)

This article describes a new system of real estate taxation, combines property taxes and land value tax, preparing for testing in 2012 in some regions of Russia. Separately, mentioned problems arising in connection with the transition to the new system and their solutions.

Keywords:tax on real estate, mass appraisal of real estate, tax burden.
 

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Citation link:
Mishachkova A. F. History of the uniform tax on real estate and prospect of its introduction // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2012. -№04. -С. 61-63
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