TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS
The growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes. Here is an outline of this article. In the first part attention is paid to t...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/18 |
| _version_ | 1797878905876512768 |
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| author | P. Felis |
| author_facet | P. Felis |
| author_sort | P. Felis |
| collection | DOAJ |
| description | The growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes. Here is an outline of this article. In the first part attention is paid to the economic and social consequences of the real estate taxation. In the second part, real estate taxation systems in the European Union countries are described and the incomes from property taxes are presented with special regard to real estate taxes. The analysis allows to draw a few general conclusions relating the immovable property taxation policy. |
| first_indexed | 2024-04-10T02:39:29Z |
| format | Article |
| id | doaj.art-d455a434d5bd4732bb486501f623f607 |
| institution | Directory Open Access Journal |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| last_indexed | 2024-04-10T02:39:29Z |
| publishDate | 2017-10-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj.art-d455a434d5bd4732bb486501f623f6072023-03-13T07:49:24ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892017-10-0101202710.26794/2587-5671-2014-0-1-20-2755TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONSP. Felis0Варшавская школа экономикиThe growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes. Here is an outline of this article. In the first part attention is paid to the economic and social consequences of the real estate taxation. In the second part, real estate taxation systems in the European Union countries are described and the incomes from property taxes are presented with special regard to real estate taxes. The analysis allows to draw a few general conclusions relating the immovable property taxation policy.https://financetp.fa.ru/jour/article/view/18налоги на имуществопериодические налоги на недвижимое имуществосистемы, основанные на стоимости недвижимости, определенной в кадастре объектов недвижимостисистемы, основанные на зоне размещения недвижимостиналог c указанной ценыместные налогиадвалорный налог |
| spellingShingle | P. Felis TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS Финансы: теория и практика налоги на имущество периодические налоги на недвижимое имущество системы, основанные на стоимости недвижимости, определенной в кадастре объектов недвижимости системы, основанные на зоне размещения недвижимости налог c указанной цены местные налоги адвалорный налог |
| title | TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS |
| title_full | TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS |
| title_fullStr | TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS |
| title_full_unstemmed | TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS |
| title_short | TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS |
| title_sort | taxes on real estates in the europen union countries the oreticaland practical considerations |
| topic | налоги на имущество периодические налоги на недвижимое имущество системы, основанные на стоимости недвижимости, определенной в кадастре объектов недвижимости системы, основанные на зоне размещения недвижимости налог c указанной цены местные налоги адвалорный налог |
| url | https://financetp.fa.ru/jour/article/view/18 |
| work_keys_str_mv | AT pfelis taxesonrealestatesintheeuropenunioncountriestheoreticalandpracticalconsiderations |