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Налоги На Недвижимость В Странах Евросоюза: Теоретические И Практические Аспекты // Taxes On Real Estates In The Europen Union Countries -The Oreticaland Practical Considerations

Author

Listed:
  • P. Felis

    (Warsaw school of economics)

  • П. Фелис

    (Варшавская школа экономики)

Abstract

The growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes. Here is an outline of this article. In the first part attention is paid to the economic and social consequences of the real estate taxation. In the second part, real estate taxation systems in the European Union countries are described and the incomes from property taxes are presented with special regard to real estate taxes. The analysis allows to draw a few general conclusions relating the immovable property taxation policy. Учитывая возрастающее значение налогообложения недвижимости в странах ЕС, представляется необходимым описать сущность налогов на имущество в теории налогообложения и показать их роль в экономике. В статье исследуется роль налогов на недвижимость. Статья построена следующим образом. В первой части рассматриваются экономические и социальные последствия налогообложения недвижимости. Во второй части приведено описание систем налогообложения в странах ЕС, при этом рассматривая доходы от налогов на имущество, автор уделяет особое внимание налогам на недвижимость. Проведенный анализ позволяет сделать ряд общих выводов в отношении политики налогообложения недвижимой собственности.

Suggested Citation

  • P. Felis & П. Фелис, 2014. "Налоги На Недвижимость В Странах Евросоюза: Теоретические И Практические Аспекты // Taxes On Real Estates In The Europen Union Countries -The Oreticaland Practical Considerations," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, issue 1, pages 20-27.
  • Handle: RePEc:scn:financ:y:2014:i:1:p:20-27
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