Taxation of property of the organization: existing system and perspectives of improvement

UDC 336.226.2

Authors

Khidirov T. A.
мaster, Dagestan State University,Makhachkala
Scientific supervisor:
Aliev B. Kh.
doctor of economics, professor,Dagestan State University,Makhachkala

Abstract

The article considers the current system of taxation of property of organizations and the prospects for improving this system.The essence of the tax on property of organizations, as well as the main problems and possible solutions are reflected. As ways to solve these problems, it seems acceptable to introduce a single tax on real estate of organizations, which will simplify the current procedure for accounting for various groups of property and the procedure for calculating tax on property of organizations. The creation of one methodology for all property val-uation of legal entities for tax purposes can also be considered one of the promising ways to solve the problems of taxation of property of organizations.

Keywords

organization taxation, benefits, regional taxes, tax burden.