International experince in real estate taxation

 
PIIS020736760013649-2-1
DOI10.31857/S020736760013649-2
Publication type Article
Status Published
Authors
Occupation: Head of the Department of the Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan
Affiliation: Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan
Address: Tashkent, Republic of Uzbekistan
Affiliation: Chief Expert, Institute of Fiscal Studies under the Ministry of Finance of the Republic of Uzbekistan
Address: Tashkent, Uzbekistan
Occupation: Chief Specialist of the Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan
Affiliation: Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan
Address: Tashkent, Uzbekistan
Occupation: Leading Specialist of the Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan, Tashkent, Republic of Uzbekistan
Affiliation: Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan, Tashkent, Republic of Uzbekistan
Address: Tashkent, Republic of Uzbekistan
Journal nameObshchestvo i ekonomika
EditionIssue 2
Pages119-130
Abstract

The article discusses the foreign experience of real estate taxation (tax rates, tax base, taxation objects, benefits). It is shown that real estate taxation instruments differ by country and region. Particular attention is paid to the analysis of the application of tax incentives. It is substantiated that exemption from real estate taxation for socially important facilities is typical for almost all countries of the world. This said, conclusions are drawn about the positive and problematic aspects of using real estate tax in the national economy (the use of the tax base, non-taxable minimum and other elements).

Keywordsreal estate tax, taxable base, tax incentives, cadastral value of property, non-taxable minimum, socially important objects, property tax
Received03.02.2021
Publication date18.02.2021
Number of characters23041
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Additional sources and materials

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