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ГЕНЕЗИС ТЕОРИЙ И ПРИНЦИПОВ НАЛОГООБЛОЖЕНИЯ В СИСТЕМЕ ГОСУДАРСТВЕННОГО РЕГУЛИРОВАНИЯ ИМУЩЕСТВЕННЫХ ОТНОШЕНИЙ

ГЕНЕЗИС ТЕОРИЙ И ПРИНЦИПОВ НАЛОГООБЛОЖЕНИЯ В СИСТЕМЕ ГОСУДАРСТВЕННОГО РЕГУЛИРОВАНИЯ ИМУЩЕСТВЕННЫХ ОТНОШЕНИЙ

Abstract

В данном тезисе исследуется генезис теорий и принципов налогообложения в системе государственного регулирования имущественных отношений. Рассмотрены экономико-правовая сущность категории «имущество», особенности ее трактовки в гражданском и налоговом законодательстве, а также теоретические основы исчисления и администрирования имущественных налогов. Обоснована необходимость уточнения категории налогооблагаемого имущества, развития кадастрового учета, совершенствования межведомственного информационного обмена и систематизации финансово-технических и экономических принципов имущественного налогообложения.

Keywords

имущественные отношения, имущественные налоги, принципы налогообложения, имущество, налоговая база, кадастровый учет, налоговое администрирование, государственное регулирование.

  • BIP!
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    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average