UDC 336.1
DOI: 10.36871/ek.up.p.r.2021.12.06.009
Authors
Jamila M. Amiralieva
Dagestan State University, Makhachkala, Russia
Abstract
The article considers the types of property taxes paid by individuals, as well as the value of the
tax levied on the property of taxpayers.
The tax on the property of individuals at a certain level is supplemented by the tax on the income of individuals,
which is fully justified, so as a citizen, directing their income to the acquisition of property, in a number
of cases go away from the income tax, but at the same time they are obliged to pay the tax on the acquired
property.
Keywords
property tax for individuals, taxpayer, land tax, transport tax, cadastral cost, tax benefit
