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2014, № 9 (170)



Yarullin R.R. ABOUT PROPERTY TAX ON INDIVIDUALS WHO ARE OWNERS OF THE URBAN HOUSING STOCKThe discussion of the need to improve the mechanism of taxation of real estate owners urban housing. Key words: real estate tax on individuals, taxable base, homeowners, real estate cadastre, housing fund, housing and communal services, single payment processing center.

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References:

1. Vyaltsev, N.N. Problems of imposing a tax on property of individuals in Russia [Electronic resource] / N.N. Vyaltsev. — URL: http://teoria-practica.ru/-12-2012/economics/vyaltsev.pdf.

2. Housing and utilities of Republic Baschkortostan: statistical yearbook / Bashkortostanstat. — Ufa, 2013

3. On Experimental real estate taxation in Great Novgorod and Tver : Federal Law of July 20, 1997, № 110- FZ adopted State . Duma June 11, 1997 : Federation Council approved July 3, 1997 // Collected Legislation of the Russian Federation, 28.07.1997 . Number 30. St . 3582 .

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5. On the continuation of the experiment on real estate taxation in Great Novgorod and Tver and Amendments to the Federal Law "On Experimental real estate taxation in Great Novgorod and Tver" Federal Law of 28 July 2004 № 92-FZ adopted State. Duma July 9, 2004. : Federation Council approved July 15, 2004 // Collected Legislation of the Russian Federation, 02.08.2004. Number 31. Art. 3228.

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About this article

Author: Yarullin R.R.

Year: 2014


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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