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SOURCE:	Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 5-6. P. 89-92.
SCIENTIFIC AREA:	Economic Sciences
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IMPROVEMENT OF REAL ESTATE TAXATION OF CITIZENS IN RUSSIA

Komarova Elena Ivanovna, Fomina Anastasiya Konstantinovna
Orenburg State University

Abstract. The article describes the current issues of the real estate taxation of citizens in the Russian Federation, as well as the role of property taxes on individuals in the formation of local budgets incomes. The calculation of the economic effect of the consequences of changing the basic elements of tax on personal property allowed expressing the opinion about further actions aimed at the improvement of the tax and assuring the fair distribution of tax burden among citizens owning real estate.

Key words and phrases: имущественные налоги с физических лиц, мировая практика налогообложения недвижимого имущества, функции налога, налог на недвижимость, кадастровая и инвентаризационная стоимость объектов недвижимого имущества граждан, налоговые льготы, property taxes on individuals, world practice of real estate taxation, tax functions, real estate tax, cadastral and inventory value of citizens’ real estate objects, tax remissions

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