METHODICAL APPROACHES TO CLASSIFICATION OF REAL ESTATE TAXES
Journal Title: Економіка та суспільство - Year 2017, Vol 8, Issue
Abstract
Property taxes and real estate taxes in domestic and foreign tax systems are structured in the article. The concept of «real estate» and «real estate property» are clarified for the purposes of taxation. Economic concept of «property tax», «real estate taxes», «wealth tax» are differentiated.
Authors and Affiliations
N. M. Matviychuk
Keywords
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