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Taxing Real Property Based on Cadaster Value

Author

Listed:
  • Tatiana I. Semkina

    (Financial Research Institute, Moscow 127006, Russia)

  • Alexey V. Sorokin

    (Ministry of Finance of the Russian Federation, Moscow 109097, Russia)

Abstract

Nowadays there are some serious drawbacks in the corporate property taxation system. These drawbacks affect all the elements of the tax collection mechanism: cadaster value, types of property, tax rates. In this paper the authors suggest some ideas on improving of this system and customizing stages of its widening scope, which will make property tax more effective.

Suggested Citation

  • Tatiana I. Semkina & Alexey V. Sorokin, 2017. "Taxing Real Property Based on Cadaster Value," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 20-26, April.
    • Handle: RePEc:fru:finjrn:170202:p:20-26
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    More about this item

    Keywords

    corporate property tax; types of property; cadaster value; deductions; rates;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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