TY  - JOUR
T1  - Taxation of the Natural Persons’ Property in the Russian Federation
AU - Andreeva, R.N. AU - Shagiahmetov, M.R. AU - Shavaleyeva, C.M. AU - Nikonova, E.N. 
JO  - International Business Management
VL  - 10
IS  - 22
SP  - 5304
EP  - 5307
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.5304.5307
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.5304.5307
KW  - Natural persons’ property tax
KW  -inventory value
KW  -cadastral value
KW  -tax rate
KW  -rebate
KW  -tax deductions
AB  - The study defines the role of natural persons’ property taxation in forming the local budgets in Russia and budgets of some foreign countries; provides information on the foreign practice of real estate tax application. Since, 2015 in Russia new legislation is introduced which regulates the natural persons’ property taxation. The study analyzes the positive and negative aspects of the new rules of the natural persons’ property taxes computation and levy. The researches state that the switch over to the cadastral estimation in tax computation will increase tax yield into the local budgets but will lead to the greater tax burden on the citizens, that is why it is necessary to thoroughly elaborate the issues of preferences for low-income and socially unprotected citizens. In the study, the researchers analyze the main provisions of the new regulations on natural persons’ property taxation and ground the proposals for their improving.
ER  -