Совершенствование Механизма Налогообложения Недвижимости Физических Лиц (Improving the Mechanism of Taxation of Natural Persons Property)

77 Pages Posted: 9 Apr 2016

See all articles by Andrey Korytin

Andrey Korytin

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research; Gaidar Institute

Svetlana Patel

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research; Gaidar Institute for Economic Policy

Date Written: March 23, 2016

Abstract

Russian Abstract: В работе представлены результаты поиска и анализа способов совершенствования налога на имущество физических лиц, а также рекомендации по практическому внедрению в России зарубежного опыта в этой сфере. Работа исследует международный опыт налогообложения недвижимости и проводит анализ возможных последствий его заимствования на основе широкого набора российских статистических данных.

English Abstract: The report presents the results of the search and analysis of the methods of the resident property tax development as well as the recommendations on the practical implementation of the property tax world experience in Russia. This work profoundly research the international experience in the property tax domain and analyze possible consequences of its adaptation based on the wide range of national datasets.

Note: Downloadable document is in Russian.

Keywords: property tax development, Russia, имущество физических лиц, Россия

Suggested Citation

Korytin, Andrey and Patel, Svetlana, Совершенствование Механизма Налогообложения Недвижимости Физических Лиц (Improving the Mechanism of Taxation of Natural Persons Property) (March 23, 2016). Available at SSRN: https://ssrn.com/abstract=2760350 or http://dx.doi.org/10.2139/ssrn.2760350

Andrey Korytin (Contact Author)

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research ( email )

Russia

Gaidar Institute ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Svetlana Patel

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research ( email )

Vernadskogo Prospect 82
Sredny av. V.O., 57/43
Moscow, St. Petersburg 119571
Russia

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

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