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Growth Potential of Property Tax Revenue in the Russian Federation

Author

Listed:
  • Tatiana I. Semkina

    (Financial Research Institute, Moscow, Russia)

  • Alexey V. Sorokin

    (Ministry of Finance of the Russian Federation)

Abstract

In recent years the role of property taxes in contributing to budget revenues have diminished. Analysis of practice shows that there are some shortages in the mechanism of applying these taxes. In the article we emphasize possibilities of revenue growth from these taxes.

Suggested Citation

  • Tatiana I. Semkina & Alexey V. Sorokin, 2016. "Growth Potential of Property Tax Revenue in the Russian Federation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 52-59, April.
    • Handle: RePEc:fru:finjrn:160204:p:52-59
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    More about this item

    Keywords

    property tax; personal income tax; land tax; budget revenues; property estimate; tax incentives;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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