COMPARATIVE ANALYSIS OF OBJECT ESTATE TAX IN THE RUSSIAN FEDERATION AND GERMANY
( Pp. 230-233)
More about authors
Maksimova Anastasia G.
aspirant kafedry finansovogo prava
MGYUU named after OE Kutafin (MSLA)
MGYUU named after OE Kutafin (MSLA)
Abstract:
The greatest share of receipts on the property taxation belongs to the taxes raised from real estate. In article the comparative analysis of objects of a taxation of real estate in the Russian Federation and Germany is carried out. fter all, at the present stage of formation of market economy in the Russian Federation there was a need of more effective, in interests of the state and payers, formation of the taxation of real estate. The system of the taxation of real estate of Germany, well proved from the point of view of performance of fiscal, stimulating and social functions where the tax of a real estate object pays off, proceeding from the market cost of real estate. As the essential share in structure and structure of property is made by real estate objects, the mechanism of charge and collection of these taxes in Russia by an example of the legislation of Germany, has to serve problems of all-economic character, but the existing mechanism is committed to the fiscal purposes and has the mass of shortcomings which complicate effective use of lands, buildings and constructions.
How to Cite:
Maksimova A.G., (2014), COMPARATIVE ANALYSIS OF OBJECT ESTATE TAX IN THE RUSSIAN FEDERATION AND GERMANY. Business in Law, 2 => 230-233.
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Opredelenie VAS RF ot 08.07.2010 N VAS-8213/10 po delu N A47-4730/2009.
Popova L.V., Drozhzhina I.A., Maslov B.G. Nalogovye sistemy zarubezhnykh stran: uchebno-metodicheskoe posobie / L.V. Popova, I.A. Drozhzhina, B.G. Maslov. M.: Delo i Servis, 2008.- 368s.
Postanovlenie Dvenadtsatogo arbitrazhnogo apellyatsionnogo suda ot 14.03.2013 po delu №A12-24425/2012.
Postanovlenie Devyatogo arbitrazhnogo apellyatsionnogo suda ot 19.06.2013 goda po delu №A40-53007/12.
Postanovlenie FAS Severo-Zapadnogo okruga ot 30.11.2009 po delu N A56-32797/2005
Postanovlenie Federal nogo arbitrazhnogo suda Povolzhskogo okruga ot 29.04.2010 g. po delu №A55-8881/2009.
Sobranie zakonodatel stva RF , 05.12.1994, N 32, st. 3301.
Sukhanov E.A. Grazhdanskoe pravo: V 2 t. Tom 1 s.403
Tolstopyatenko L.P. Evropeyskoe nalogovoe pravo: sravnitel no-pravovoe issledovanie.- M.: NORMA. 2011. -24-56 s.
CHernik I.D. Nekotorye voprosy pravovogo regulirovaniya mestnykh nalogov v evropeyskikh stranakh // Nalogovyy vestnik - 2012 № 2 - 115-118 s.
Erdelevskiy A.M. Kommentariy k Federal nomu zakonu quot;O gosudarstvennoy registratsii prav na nedvizhimoe imushchestvo i sdelok s nim quot;. M., 1999. S. 61.
Christian Hertel, Hartmut Wicke, Real Property Law and Procedure in the European Union, Germany Report, Germany, 2004. 47 p.
Kohler S.F., Introduction to German Law, 1996,. 251 p.
Keywords:
objects of taxation of real property real estate, The German Civil Code.
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