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.
|Título traduzido da contribuição||PRACTICAL IMPLEMENTATION OF A NEW TAX ON REAL ESTATE: ALGORITHM INNOVATION|
|Número de páginas||8|
|Revista||Вестник УрФУ. Серия: Экономика и управление|
|Número de emissão||3|
|Estado da publicação||Published - 2013|
Level of Research Output
- VAK List