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FORMATION OF PROPERTY TAX SYSTEM IN RUSSIA
Nikitina Kristina Konstantinovna
Far Eastern Federal University
3rd year student of the School of Economics and Management
Far Eastern Federal University
3rd year student of the School of Economics and Management
Abstract
The article deals with the question of corporate property tax on the cadastral value. In this context, we study the reasons for the introduction of property tax for small businesses, the list of objects falling under the taxation on the cadastral value, an increase in tax revenues due to the tax.
Keywords: business taxation, cadastral value, property tax
Article reference:
Formation of property tax system in Russia // Economics and innovations management. 2014. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/04/5002
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