Current tax Issues Incentives for Housing Construction
( Pp. 276-279)
More about authors
Elena E. Smirnova
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article considers tax incentives taking into account sectoral characteristics (using the example of housing construction). The peculiarities of regulating the activities of construction organizations taking into account the implementation of tax control is distinguished. Tax incentives for housing construction by providing tax preferences to consumers of construction services were considered. The goals of the research work: to determine the main issues arising from taxation in construction and to highlight the directions of tax incentives. Conclusions obtained during the study: the directions of tax incentives were assessed taking into account the current economic situation.
How to Cite:
Elena E.S., (2022), CURRENT TAX ISSUES INCENTIVES FOR HOUSING CONSTRUCTION. Economic Problems and Legal Practice, 2 => 276-279.
Reference list:
Tax Code of the Russian Federation. Part second//Union of Right Forces Consultant Plus.
«The main directions of the budget, tax and customs-tariff policy for 2022 and for the planning period 2023 and 2024» (approved Ministry of Finance of Russia) // SPS ConsultantPlus.
Gabrusenko V.V. Mistakes in construction and their consequences. -M.: Publishing House of the Association of Construction Universities, 2016. -90 c.
Kisilevich T.I., Khachemizova E.N. Tax audit in construction. -M.: Finance and statistics, 2018. -208 c.
Manakhov, S.V. Tax component of the innovation policy of the state: monograph/Manakhov S.V., Gretchenko A.A., Abramova M.I. -Moscow: Rusains, 2016. -134 pages.
Panskov V.G. A new approach to tax regulation of the Russian economy is needed//STAGE: economic theory, analysis, practice. 2020. № 1. S. 26-46.
Panskov V.G. On the restructuring of the system of taxation of small businesses//Finance. 2022. № 1. S. 13-19.
Smirnova E.E., Khusnatdinov I.A. Modernization of the work of territorial tax authorities in a pandemic//Problems of economics and legal practice. 2021. T. 17. № 5. S. 52-56.
Struchkova S.S. Efficiency of tax benefits provided in connection with the pandemic//GosReg: state regulation of public relations. 2020. № 4 (34). S. 349-355.
Tsapulina, F.H. Tax toolkit for mobilizing regional budget revenues: monograph/Tsapulina F.H., Alexandrova N.V. -Moscow: Rusains, 2016. -126 pages.
«The main directions of the budget, tax and customs-tariff policy for 2022 and for the planning period 2023 and 2024» (approved Ministry of Finance of Russia) // SPS ConsultantPlus.
Gabrusenko V.V. Mistakes in construction and their consequences. -M.: Publishing House of the Association of Construction Universities, 2016. -90 c.
Kisilevich T.I., Khachemizova E.N. Tax audit in construction. -M.: Finance and statistics, 2018. -208 c.
Manakhov, S.V. Tax component of the innovation policy of the state: monograph/Manakhov S.V., Gretchenko A.A., Abramova M.I. -Moscow: Rusains, 2016. -134 pages.
Panskov V.G. A new approach to tax regulation of the Russian economy is needed//STAGE: economic theory, analysis, practice. 2020. № 1. S. 26-46.
Panskov V.G. On the restructuring of the system of taxation of small businesses//Finance. 2022. № 1. S. 13-19.
Smirnova E.E., Khusnatdinov I.A. Modernization of the work of territorial tax authorities in a pandemic//Problems of economics and legal practice. 2021. T. 17. № 5. S. 52-56.
Struchkova S.S. Efficiency of tax benefits provided in connection with the pandemic//GosReg: state regulation of public relations. 2020. № 4 (34). S. 349-355.
Tsapulina, F.H. Tax toolkit for mobilizing regional budget revenues: monograph/Tsapulina F.H., Alexandrova N.V. -Moscow: Rusains, 2016. -126 pages.
Keywords:
taxes, tax stimulation, tax gaps, tax control.
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