MODERN SYSTEM OF TAXATION OF REAL ESTATE OBJECTS

  • A. V. Osennyaya Kuban State Technological University
  • B. A. Hahuk Kuban State Agrarian University
  • D. A. Gura Kuban State Technological University
  • N. I. Khusht Kuban State Technological University
  • E. Ch. Kuadze Kuban State Technological University
  • V. A. Shishkina Kuban State Technological University
Palavras-chave: taxes, tax system, proportional system, real estate, the base rate.

Resumo

Taxation has long been an integral part of the functioning of the state, and if earlier the so-called “taxes” were used exclusively for the ruling elite and the bureaucratic apparatus, today taxes, forming the state budget revenue item, are subsequently redistributed to support programs various spheres of society, be it medicine, education, science, etc. The article is devoted to the study of the modern system of taxation of real estate, in particular, the specific features of real estate as objects of taxation, the main types of property taxes, regulatory legal acts in the field of taxation, as well as the advantages and disadvantages of the tax structure of the Russian Federation.

Referências

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Publicado
2020-04-23
Como Citar
V. OSENNYAYA, A.; A. HAHUK, B.; A. GURA, D.; I. KHUSHT, N.; CH. KUADZE, E.; A. SHISHKINA, V. MODERN SYSTEM OF TAXATION OF REAL ESTATE OBJECTS. Gênero & Direito, v. 9, n. 03, 23 abr. 2020.
Seção
Seção Livre