Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
AGRIS logo UlrichsWeb logo DOAJ logo

Name

Shevchenko Oleg Igorevich

Scholastic degree

Academic rank

Honorary rank

Organization, job position

Kuban State Agrarian University
   

Web site url

Email

shev.o-i@ya.ru


Articles count: 1

Sort by: Date Title Views
174 kb

THE PROBLEMS OF THE TRANSITION PERIOD WITH THE INTRODUCTION OF A SINGLE TAX ON REAL PROPERTY

abstract 1341710049 issue 134 pp. 622 – 636 29.12.2017 ru 84
In 2015, the Federal law introduces amendments to the tax code of the Russian Federation, one of the main changes is the inclusion of a new article 32. In this article of the code addresses the issue of levying tax on property of individuals. the reform of property taxation in the Russian Federation in 2016, and the final realization planned for 2020. Despite the fiveyear implementation period of the reform of real property taxation in the scientific community and citizens, there are many questions and concerns. In our opinion, there are several basic problems, such as the lack of regulations on real property subject to taxation, the feasibility of changing the tax base from the inventory value on the cadastral value of objects of taxation, the need for constant revision of the cadastral value of real estate in rapidly developing urban districts and identifying sources of funding for these works. Given the current crisis situation, administration of municipalities seek to raise revenues, but at the same time it is essential to monitor social tensions of the population, awareness in the media and tax authorities. All activities should be aimed at reforming and improving the legal base and system of cadastral evaluation
.