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

More about authors
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
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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.
Reference list:
Konstitutsiya Rossiyskoy Federatsii
2. Nalogovyy kodeks
Federal nyy zakon ot 04.10.2014 N 284-FZ O vnesenii izmeneniy v stat i 12 i 85 chasti pervoy i chast vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i priznanii utrativshim silu Zakona Rossiyskoy Federatsii O nalogakh na imushchestvo fizicheskikh lits
Byudzhetnoe poslanie Prezidenta Rossiyskoy Federatsii Federal nomu sobraniyu ot 13.06.2013 g. O byudzhetnoy politike v 2014 - 2016 godakh ;
Istomina N. A. Nalogovoe regulirovanie finansovoy bazy mestnykh byudzhetov kak element mezhbyudzhetnykh otnosheniy i byudzhetnogo planirovaniya v regione // Finansy i kredit. 2011. № 44. S. 66.
Krasnobel mova A.V. Problemy administrirovaniya mestnykh nalogov // Sotsial no-ekonomicheskie yavleniya i protsessy. 2013. № 5. S. 116-120.
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http://xn--50-6kcm3bkj.xn--p1ai/news/388-220120151
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Federal nyy zakon ot 29.07.1998 № 135-FZ (red. ot 13.07.2015) Ob otsenochnoy deyatel nosti v Rossiyskoy Federatsii (s izm. i dop., vstup. v silu s 01.01.2016)
http://ksob.spb.ru/media/uploads/docs/ nalogi 09 12 14.pdf
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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