Some problems calculation of the tax base for property taxes

Some problems calculation of the tax base for property taxes

Authors

  • Olga, JUSTUS

Keywords:

on the personal property tax, land tax, real estate, contesting the cadastral value.

Abstract

The article is devoted to the cadastral value as the basis for calculating the tax base of the tax on personal property (Sec. 32 of the Tax Code of the Russian Federation) and land tax (Sec. 31 of the Tax Code of the Russian Federation).

Published

2023-04-12

Issue

No. 3 (2016): Herald of Tver State University. Series: Law

Section

Конституционное и муниципальное право