| | PROBLEMS OF MODERN ECONOMICS, N 2 (54), 2015 | | ECONOMIC PROBLEMS OF REGIONS AND BRANCH COMPLEXES | | Il’ina A. V. Assistant professor, Chair of Accounting, Analysis and Audit, Ural Federal University named after the first President of Russia N.B. Yeltsin (Ekaterinburg) PhD (Economics) Il’in A. S. Councilor of the Head of Administration, Governor of Sverdlovsk region
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| Drastic changes in the mechanism of property taxation will cause a precipitous increase of tax load, and thus possibly tax-payment evasion. In Russia, the taxable basis of property tax in the form of remaining (balance) cost is rather far from the real cost of the corresponding property; this situation not only decreases the budget revenues, but somewhat distorts the functional component of property as the means of production. In this situation, the state task is a more balanced application of the property taxation mechanism with regards to the interests of all parties involved in the process – in other words, development and strengthening of effective interaction among the power organs, business, and society | Key words: tax, tax load, taxation basis, cadaster, differentiation | Pages: 237 - 240 |
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