Problems of Using Tax Reliefs in the Taxation of Citizens' Property (the Case of the Ural Federal District)

被引：0
|
作者：
Animitsa, Polina Ye [1 ]
机构：
[1] Russian Acad Sci, Inst Econ, Ural Branch, Moskovskaya St 29, Ekaterinburg 620014, Russia
来源：
UPRAVLENETS-THE MANAGER | 2014年 / 05期
关键词：
TAXATION; TAX RELIEF; PERSONAL PROPERTY TAX; BUDGET REVENUES;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The paper deals with the problem of using tax reliefs in the taxation of personal property. At the example of the regions of the Ural federal district the author analyzed the budget's losses due to the given reliefs on personal property tax and calculated the potential size of tax deductions which may be granted under a new property tax bill.
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页码：52 / 59
页数：8
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