PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT
The article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of individuals. The coefficients that have been used...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-02-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/58 |
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| _version_ | 1849243679339839488 |
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| author | V. Roshchupkina |
| author_facet | V. Roshchupkina |
| author_sort | V. Roshchupkina |
| collection | DOAJ |
| description | The article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of individuals. The coefficients that have been used since 1991 and which are involved in calculating the value ofproperty within a specific subject of the federation (Stavropol Territory) are analyzed. A review of the arbitration practice for these taxes. The objects of taxation by land tax and property tax of individuals in the retrospective and perspective periods are studied in detail. |
| format | Article |
| id | doaj-art-9ac8c57a135548c0ae270fcd944ef467 |
| institution | Kabale University |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-02-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-9ac8c57a135548c0ae270fcd944ef4672025-08-20T03:59:22ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-02-0103818857PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECTV. Roshchupkina0North-Caucasus Federal UniversityThe article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of individuals. The coefficients that have been used since 1991 and which are involved in calculating the value ofproperty within a specific subject of the federation (Stavropol Territory) are analyzed. A review of the arbitration practice for these taxes. The objects of taxation by land tax and property tax of individuals in the retrospective and perspective periods are studied in detail.https://vestnikskfu.elpub.ru/jour/article/view/58taxtax systemland taxproperty |
| spellingShingle | V. Roshchupkina PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT Вестник Северо-Кавказского федерального университета tax tax system land tax property |
| title | PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT |
| title_full | PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT |
| title_fullStr | PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT |
| title_full_unstemmed | PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT |
| title_short | PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT |
| title_sort | peculiarities of taxation by land tax and tax on property of physical persons historical aspect |
| topic | tax tax system land tax property |
| url | https://vestnikskfu.elpub.ru/jour/article/view/58 |
| work_keys_str_mv | AT vroshchupkina peculiaritiesoftaxationbylandtaxandtaxonpropertyofphysicalpersonshistoricalaspect |