Statutory Regulation of a Tax Base when Taxation of Property in Russian Federation

Student: Korneeva Kristina

Supervisor: Aleksandr A. Yalbulganov

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2017

The master's thesis is a research of Statutory Regulation of a Tax Base when Taxation of Property in Russian Federation. The efficiency of property tax base regulation in the Russian Federation is estimated based on the examples of personal property tax, corporate property tax, land and transport taxes. A substantial analysis allows the author to highlight the particularities of property taxation in the Russian Federation and show the existing complications when calculating tax base in reliance on market valuation of property.

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