ПРАКТИЧЕСКАЯ РЕАЛИЗАЦИЯ НОВОГО НАЛОГА НА НЕДВИЖИМОСТЬ: АЛГОРИТМ НОВАЦИИ

Translated title of the contribution: PRACTICAL IMPLEMENTATION OF A NEW TAX ON REAL ESTATE: ALGORITHM INNOVATION

Research output: Contribution to journalArticle

Abstract

The paper presents an algorithm for incremental transition of existing property taxes on new property tax in terms of housing stock, providing the need for a phased introduction of the tax in respect of different categories of properties: apartments in apartment buildings, as well as individual construction sites. The proposed algorithm is based on the recognized principles of the new tax: the transition to the real estate appraisal on the land value and the joint taxation of land and buildings, providing ample opportunities for the application of other elements and design features of the tax.
Translated title of the contributionPRACTICAL IMPLEMENTATION OF A NEW TAX ON REAL ESTATE: ALGORITHM INNOVATION
Original languageRussian
Pages (from-to)151-158
Number of pages8
JournalВестник УрФУ. Серия: Экономика и управление
Issue number3
Publication statusPublished - 2013

GRNTI

  • 06.73.00

Level of Research Output

  • VAK List

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