Corporate Property Tax as One of the Factors of Sustainable Development

Larisa Aguzarova, Fatima Aguzarova

Abstract

The corporate property tax is recognized as a regional direct payment that goes to the budgets of the constituent entities of the Russian Federation. As the authors of the article rightly note, the sustainable development of the country's regions depends on the performance of this tax. Conducted in the study, the analysis allowed to conclude that the proportion of minor tax revenues in the budgets of the Russian Federation, despite the fact that taxes on the property he occupies a significant share. When studying the chosen topic, the most relevant problems are revealed, including: problems related to unstable tax legislation in the part of Chapter 30 of the Tax Code of the Russian Federation; problems of corporate property tax evasion, and others. The authors suggest ways to solve the identified problems: ensuring stable tax legislation; strengthening the procedure for conducting tax administration and control.

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Paper Citation


in Harvard Style

Aguzarova L. and Aguzarova F. (2021). Corporate Property Tax as One of the Factors of Sustainable Development. In Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI, ISBN 978-989-758-519-7, pages 482-488. DOI: 10.5220/0010592704820488


in Bibtex Style

@conference{issdri21,
author={Larisa Aguzarova and Fatima Aguzarova},
title={Corporate Property Tax as One of the Factors of Sustainable Development},
booktitle={Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI,},
year={2021},
pages={482-488},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010592704820488},
isbn={978-989-758-519-7},
}


in EndNote Style

TY - CONF

JO - Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI,
TI - Corporate Property Tax as One of the Factors of Sustainable Development
SN - 978-989-758-519-7
AU - Aguzarova L.
AU - Aguzarova F.
PY - 2021
SP - 482
EP - 488
DO - 10.5220/0010592704820488