MODERN SYSTEM OF TAXATION OF REAL ESTATE OBJECTS
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.
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Referências
1. Civil Code of the Russian Federation. Consultant Plus URL: http://www.consultant.ru/document/cons_doc_LAW_19671/ (date of access: 11/08/18).
2. Tax Code of the Russian Federation. ConsultantPlus URL: http://www.consultant.ru/document/cons_doc_LAW_19671/ (date of access: 11/08/18).
3. Real Estate Taxation. Studme.org URL: https://studme.org/44623 (accessed: 11/08/18).
4. I.V. Budagov, B.A. Khakhuk, A.A. Kushu. The evolution of research approaches to the assessment and taxation of real estate. Bulletin of the Adygea State University. Ser. Economics. 2016. Issue (3,185) pp. 201–216.
5. A.V. Osennaya, I.V. Budagov, E.V. Kravchenko. Analysis of land rent taxation methods. Bulletin of the Adygea State University. Ser. Economics. 2016. Issue (3,185) pp. 218-224.
6. A.V. Osennaya, I.V. Budagov, B.A. Khakhuk. The taxation of real estate: the experience of foreign countries. Bulletin of the Adygea State University. Ser. Economics. 2017. Issue 2.200 pp. 153-162.
7. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura. The theoretical basis of the system of technical accounting and inventory of capital construction projects: a training manual. - Krasnodar, 2011.
8. A.V. Osennaya, A.M. Seredin, I.V. Budagov, B.A. Khakhuk, L.K. Anisimova, A.A. Kushu, D.A. Gura, M.A. Pastukhov. Cadastral valuation as a basis for real estate taxation. Research report No. 16-12-23016 of 05/27/2016 (RHF (Russian Humanitarian Scientific Foundation)).
9. A.V. Osennaya, A.M. Seredin, I.V. Budagov, B.A. Khakhuk, L.K. Anisimova, A.A. Kushu, D.A. Gura, M.A. Pastukhov. Cadastral valuation as a basis for real estate taxation. Krasnodar, 2017.
10. A.V. Osennaya, L.S. Zarovnaya, B.A. Khakhuk, A.A. Kushu, D.A. Gura. Classification of types of permitted use of real estate in urban areas. Modern Industrial and Civil Engineering. 2017. Vol.13 No 4. pp. 189–196.
11. A.V. Osennaya, A.M. Seredin, B.A. Khakhuk, D.A. Gura, L.K. Anisimova. Formation of the Russian system of taxation of real estate in urban areas. Economics of construction and urban economy. 2017. Vol.13 No. 3. pp. 195–204.
12. A.V. Osennaya, I.V. Budagov, B.A. Khakhuk. The ratio of cadastral and market values in urban areas. Economics of construction and urban economy. 2017. Vol.13 No 4. pp. 303–313.
13. A.V. Osennaya, A.M. Seredin, I.V. Budagov, B.A. Khakhuk, L.K. Anisimova, A.A. Kushu, D.A. Gura, M.A. Pastukhov. Cadastral valuation and taxation of real estate in the Krasnodar Territory by the example of the lands of settlements. Krasnodar, 2016. Monograph, 140 p.
14. A.V. Osennaya, I.V. Budagov, B.A. Khakhuk. The evolution of research approaches to the assessment and taxation of real estate. Bulletin of the Adygea State University. Series 5: Economics. 2016. № 3 (185). pp. 201–206.
15. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura, A.A. Kolomytsev. Improving the institutional and economic mechanism of land valuation in modern conditions. Krasnodar, 2013.
16. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura. Technical accounting and inventory of capital construction projects. Analysis of the current system of technical accounting and inventory of capital construction projects. Kuban State Technological University. Krasnodar, 2012. Part 1
17. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura. Technical accounting and inventory of capital construction projects. Krasnodar, 2012. The theoretical basis of the system of technical accounting and inventory of capital construction projects: a training manual. - Krasnodar, 2011.
18. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura, Technical accounting and inventory of capital construction projects. Analysis of the current system of technical accounting and inventory of capital construction projects. Kuban State Technological University. Krasnodar, 2012. Part 3.
19. T.A. Romanova, D.I. Turov, D.A. Gora, G.G. Shevchenko. Review of foreign and domestic experience in maintaining a three-dimensional cadaster. Electronic Network Political Journal "Scientific Works of KubSTU". 2017. No 4. pp. 297-308.
20. Federal Land Cadastre Service of Russia Land (Real Estate) Mass Valuation Systems for Taxation Purposes in Europe. - Moscow: Federal Land Cadastre Service of Russia, 2001. 143 p.
21. J. Woltier, E. Alexander, M. Ruth. Place-Based Evaluation for Integrated Land-Use Management. Maryland: Routledge, 2015. 424 p.
2. Tax Code of the Russian Federation. ConsultantPlus URL: http://www.consultant.ru/document/cons_doc_LAW_19671/ (date of access: 11/08/18).
3. Real Estate Taxation. Studme.org URL: https://studme.org/44623 (accessed: 11/08/18).
4. I.V. Budagov, B.A. Khakhuk, A.A. Kushu. The evolution of research approaches to the assessment and taxation of real estate. Bulletin of the Adygea State University. Ser. Economics. 2016. Issue (3,185) pp. 201–216.
5. A.V. Osennaya, I.V. Budagov, E.V. Kravchenko. Analysis of land rent taxation methods. Bulletin of the Adygea State University. Ser. Economics. 2016. Issue (3,185) pp. 218-224.
6. A.V. Osennaya, I.V. Budagov, B.A. Khakhuk. The taxation of real estate: the experience of foreign countries. Bulletin of the Adygea State University. Ser. Economics. 2017. Issue 2.200 pp. 153-162.
7. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura. The theoretical basis of the system of technical accounting and inventory of capital construction projects: a training manual. - Krasnodar, 2011.
8. A.V. Osennaya, A.M. Seredin, I.V. Budagov, B.A. Khakhuk, L.K. Anisimova, A.A. Kushu, D.A. Gura, M.A. Pastukhov. Cadastral valuation as a basis for real estate taxation. Research report No. 16-12-23016 of 05/27/2016 (RHF (Russian Humanitarian Scientific Foundation)).
9. A.V. Osennaya, A.M. Seredin, I.V. Budagov, B.A. Khakhuk, L.K. Anisimova, A.A. Kushu, D.A. Gura, M.A. Pastukhov. Cadastral valuation as a basis for real estate taxation. Krasnodar, 2017.
10. A.V. Osennaya, L.S. Zarovnaya, B.A. Khakhuk, A.A. Kushu, D.A. Gura. Classification of types of permitted use of real estate in urban areas. Modern Industrial and Civil Engineering. 2017. Vol.13 No 4. pp. 189–196.
11. A.V. Osennaya, A.M. Seredin, B.A. Khakhuk, D.A. Gura, L.K. Anisimova. Formation of the Russian system of taxation of real estate in urban areas. Economics of construction and urban economy. 2017. Vol.13 No. 3. pp. 195–204.
12. A.V. Osennaya, I.V. Budagov, B.A. Khakhuk. The ratio of cadastral and market values in urban areas. Economics of construction and urban economy. 2017. Vol.13 No 4. pp. 303–313.
13. A.V. Osennaya, A.M. Seredin, I.V. Budagov, B.A. Khakhuk, L.K. Anisimova, A.A. Kushu, D.A. Gura, M.A. Pastukhov. Cadastral valuation and taxation of real estate in the Krasnodar Territory by the example of the lands of settlements. Krasnodar, 2016. Monograph, 140 p.
14. A.V. Osennaya, I.V. Budagov, B.A. Khakhuk. The evolution of research approaches to the assessment and taxation of real estate. Bulletin of the Adygea State University. Series 5: Economics. 2016. № 3 (185). pp. 201–206.
15. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura, A.A. Kolomytsev. Improving the institutional and economic mechanism of land valuation in modern conditions. Krasnodar, 2013.
16. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura. Technical accounting and inventory of capital construction projects. Analysis of the current system of technical accounting and inventory of capital construction projects. Kuban State Technological University. Krasnodar, 2012. Part 1
17. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura. Technical accounting and inventory of capital construction projects. Krasnodar, 2012. The theoretical basis of the system of technical accounting and inventory of capital construction projects: a training manual. - Krasnodar, 2011.
18. A.V. Osennaya, E.D. Osennaya, B.A. Khakhuk, D.A. Gura, Technical accounting and inventory of capital construction projects. Analysis of the current system of technical accounting and inventory of capital construction projects. Kuban State Technological University. Krasnodar, 2012. Part 3.
19. T.A. Romanova, D.I. Turov, D.A. Gora, G.G. Shevchenko. Review of foreign and domestic experience in maintaining a three-dimensional cadaster. Electronic Network Political Journal "Scientific Works of KubSTU". 2017. No 4. pp. 297-308.
20. Federal Land Cadastre Service of Russia Land (Real Estate) Mass Valuation Systems for Taxation Purposes in Europe. - Moscow: Federal Land Cadastre Service of Russia, 2001. 143 p.
21. J. Woltier, E. Alexander, M. Ruth. Place-Based Evaluation for Integrated Land-Use Management. Maryland: Routledge, 2015. 424 p.
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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, [S. l.], v. 9, n. 03, 2020. Disponível em: https://periodicos.ufpb.br/index.php/ged/article/view/51886. Acesso em: 22 nov. 2024.
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