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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2015. № 5. P. 137-141.
SCIENTIFIC AREA:    Economic Sciences
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REAL ESTATE TAX: MYTH OR REALITY?
Rodchenkova Oksana Alekseevna, Nakova Madina Robertovna
Moscow University of Ministry of Interior Affairs of Russia named after V. Ya. Kikot
Abstract. The article is devoted to the identification, compilation and analysis of the most important and promising areas for the introduction of single tax on real estate, and demonstrates conflicting views on this problem and its possible solutions. Also the issues are considered related to the work carried out by public authorities to transform the existing taxes on property and land. Basing on the research the authors determine the stages of real estate tax implementation taking into consideration the features of modern legislation.
Key words and phrases: налог на недвижимость, кадастровая стоимость, ставка налога, земельный налог, налог на имущество, real estate tax, cadastral value, tax rate, land tax, property tax
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