Business in Law Issue №4 — 2016

THE PROBLEM OF ADMINISTRATION OF THE TAX ON PERSONAL PROPERTY
( Pp. 7-12)

Lipatova I. V. Migashkina E. S.

Lipatova I. V. kandidat ekonomicheskih nauk, docent kafedry nalogi i nalogooblozhenie
the Financial University under the Government of the Russian Federation Migashkina E. S. kandidat ekonomicheskih nauk, docent kafedry nalogi i nalogooblozhenie
the Financial University under the Government of the Russian Federation

Abstract:

The Aim of the article is theoretical study and practical justification of the need to strengthen in the future the role of the administration of property taxation as an integral and important financial tool for ensuring the implementation of the economic policy of the state. In Russia it is expedient to develop the system of direct taxation of property of physical persons, which would be based on a differentiated system of taxation that will give the opportunity to strengthen fiscal and regulatory role of the tax on property of physical persons, and also allow to improve the tax administration of this tax.

How to Cite:

Lipatova I.V., Migashkina E.S., (2016), THE PROBLEM OF ADMINISTRATION OF THE TAX ON PERSONAL PROPERTY. Business in Law, 4 => 7-12.

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Keywords:

taxes, taxation, the tax on property of physical persons, the income of individuals, tax policy, tax administration, the state, tax benefits, preferences.

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legal policy the state civil society personality interests

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THE PROBLEM OF ADMINISTRATION OF THE TAX ON PERSONAL PROPERTY
( Pp. 7-12)

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