UDC 351.713
Authors
Tsirikhova A. R.
2-nd year student, Faculty of Economics and Management,
North Ossetian State university. K.L. Khetagurova
Abstract
Personal property tax is closely related to other taxes, and the
payment of property tax may entitle the taxpayer to a deduction for income
tax purposes. Such an approach, in particular, is envisaged in Denmark. In the
Netherlands, property tax can be the basis of deductions for personal income tax
purposes if the property is used for commercial purposes.
Thus, in order for the property of individuals to be taxed as efficiently as
possible, when developing the concept of a new real estate tax, it is necessary to
take into account those nuances that are successfully applied in the legislation of
various states, provided that they can be applied in the Russian legal system. You
can learn from the experience of the UK in terms of taxing the property of tenants and owners. Attracts the experience of German taxation, in terms of objects of
taxation of precious metals and stones. In Switzerland, for example, fixed and
variable rates are applied, which can also be used on the territory of the Russian
Federation. We consider it right to introduce into the Russian tax practice the provision
of benefits depending on the marital status of the taxpayer.
Keywords
foreign experience, taxation, property of individuals.
