REFORM OF TAXATION FOR REAL ESTATE ABROAD
DOI:
https://doi.org/10.47390/SCP1342V3I8Y2023N12Keywords:
real estate tax, taxable base, tax benefits, cadastral value of property, non-taxable minimum, socially important objects, property tax, land tax, local budget, progressive tax.Abstract
The article focuses on real estate taxes in various developed foreign countries, noting that different countries have different approaches to property taxes and that tax rates can vary significantly, but generally, real estate taxes are levied at the local level and depend on the assessed value of the property. . Also, in recent years, the tax reforms carried out in a number of developed foreign countries in order to increase the share of real estate tax in the budget revenues and reduce the unfair distribution of the tax burden and their impact on the country's economy were studied, and proposals and recommendations were developed for their application in the tax system of our country.
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