English (United Kingdom)Russian (CIS)
Problems of Using Tax Reliefs in the Taxation of Citizens’ Property (the Case of the Ural Federal District)

Author: Polina Ye. Animitsa, Cand. Sc. (Ec.), Researcher, Institute of Economics (Ural Branch of the Russian Academy of Sciences)

Abstract: 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.

Keywords: taxation, tax relief, personal property tax, budget revenues