PROPERTY TAXES AND THEIR SCIENTIFIC JUSTIFICATION
Schlagwörter:
Property taxes, cadastral value, average annual value, principles of taxation, local budget, fiscal efficiency, principle of justice, economic development.Abstract
In this study, the theoretical and scientific foundations of property taxes are analyzed in depth. Principles of taxation - social, economic and legal aspects of property taxation are covered through the principles of benefit (equivalence), solvency and justice. Advantages and problems of calculating property taxes based on cadastral value and average annual value are analyzed. Also, scientific proposals and recommendations were developed on the role of property taxes in the formation of local budgets, increasing fiscal efficiency and improving the state tax policy.
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