Modern system of taxation of real estate objects
| Autor | A.V. Osennyaya - B.A. Hahuk - D.A. Gura - N.I. Khusht - E.Ch. Kuadze - V. A. Shishkina |
| Cargo | Kuban State Technological University, Department of Cadastre and Geoengineering, Krasnodar - Kuban State Agrarian University, Krasnodar - Kuban State Technological University, Department of Cadastre and Geoengineering, Krasnodar - Kuban State Technological University, Department of Cadastre and Geoengineering, Krasnodar - Kuban State ... |
| Páginas | 674-682 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 9 - Nº 03 - Ano 2020 Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
674
MODERN SYSTEM OF TAXATION OF REAL ESTATE OBJECTS
A.V. Osennyaya1
B.A. Hahuk2
D.A. Gura1,2
N.I. Khusht1
E.Ch. Kuadze1
V. A. Shishkina1
Abstract: Taxation has long been an
integral part of the functioning of the
state, and if earlier the so-
were used exclusively for the ruling elite
and the bureaucratic apparatus, today
taxes, forming the state budget revenue
item, are subsequently redistributed to
support programs various spheres of
society, be it medicine, education,
science, etc. The article is devoted to the
study of the modern system of taxation
of real estate, in particular, the specific
features of real estate as objects of
taxation, the main types of property
taxes, regulatory legal acts in the field of
taxation, as well as the advantages and
disadvantages of the tax structure of the
Russian Federation.
1Kuban State Technological University, Department of Cadastre and Geoengineering, Krasnodar,
st. Moscovskaya 2
2Kuban State Agrarian University, Krasnodar, st. Kalinina, 13
Keywords: taxes, tax system,
proportional system, real estate, the base
rate.
1. Introduction
Taxation as a means of
generating the main income of the state
is an integral part of the functioning of
any country, and, speaking of a particular
tax structure, the term "taxation system"
is used, which is understood as a certain
set of relations and relations arising
between the state and citizens
(taxpayers) in about the size of accrual
and payment of taxes [4]. Due to the
construction of the tax system, there is a
further redistribution of withdrawn funds
both for the needs and maintenance of
the administrative apparatus and power
structures, and for the development of
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