UDC 336.22

RECENT CHANGES IN THE TAX ON PERSONAL PROPERTY

Banin Andrey Igorevich1, Nabiyev Amir Dzhemalievich1
1Plekhanov Russian University of Economics

Abstract
The article deals with the changes of the legal framework regulating tax relations for the tax on personal property. We consider the most important elements of the tax, the tax procedure during his administration, as well as before and after 2015.

Article reference:
Recent changes in the tax on personal property // Economics and innovations management. 2016. № 1 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/01/10581

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