IMPROVEMENT OF REAL ESTATE TAXATION AND ACCOUNTING

Аннотация

In the article foreign in the states immovable property tax put of objects value formation and tax rates in setting approaches, also them to tax drag, and tax put common trends illuminated. Immovable property to tax in weight modern tax general rules based on systems and real estate in our country problems related to taxation are studied. Also international experiences methods for determining the tax base are proposed taking into account, and tax proposals on the application of rates and the implementation of the principle of fairness work developed.