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Improving the Mechanism of Taxation of Natural Persons Property
[Совершенствование Механизма Налогообложения Недвижимости Физических Лиц]

Author

Listed:
  • Korytin, A.V. (Корытин, А.В.)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Shatalova, Svetlana Sergeevna (Шаталова, Светлана Сергеевна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The report presents the results of the search and analysis of the methods of the resident property tax development as well as the recommendations on the practical implementation of the property tax world experience in Russia. This work profoundly research the international experience in the property tax domain and analyze possible consequences of its adaptation based on the wide range of national datasets.

Suggested Citation

  • Korytin, A.V. (Корытин, А.В.) & Shatalova, Svetlana Sergeevna (Шаталова, Светлана Сергеевна), 2016. "Improving the Mechanism of Taxation of Natural Persons Property [Совершенствование Механизма Налогообложения Недвижимости Физических Лиц]," Working Papers 2331, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:2331
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    References listed on IDEAS

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    1. Roy Bahl, 2001. "Fiscal Decentralization, Revenue Assignment, And The Case For The Property Tax In South Africa," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0107, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Richard Arnott & Petia Petrova, 2006. "The Property Tax as a Tax on Value: Deadweight Loss," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 241-266, May.
    3. Oates, Wallace E, 1969. "The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis," Journal of Political Economy, University of Chicago Press, vol. 77(6), pages 957-971, Nov./Dec..
    4. Lenka Maličká, 2017. "The Role of Immovable Property Taxes in the EU Countries - Taxes on Land, Buildings and Other Structure in Sub-national Tax Revenues under the Conditions of Tax Decentralization," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(4), pages 1383-1392.
    5. Kwang Hyun Kim & Xin Zhang, 2018. "-Adic Polynomials and Partial Fraction Decomposition of Proper Rational Functions over or," International Journal of Mathematics and Mathematical Sciences, Hindawi, vol. 2018, pages 1-6, April.
    6. Wallace E. Oates & Wallace E. Oates, 2004. "An Essay on Fiscal Federalism," Chapters, in: Environmental Policy and Fiscal Federalism, chapter 22, pages 384-414, Edward Elgar Publishing.
    7. Skinner, Jonathan, 1991. "If Agricultural Land Taxation Is So Efficient, Why Is It So Rarely Used?," The World Bank Economic Review, World Bank, vol. 5(1), pages 113-133, January.
    8. Richard M. Bird, 2000. "Intergovernmental Fiscal Relations: Universal Principles, Local Applications," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0002, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    Keywords

    property tax development; Russia;

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