Оценка фискальной эффективности имущественных налогов с физических лиц в России

Abstract

The article is devoted to the analysis of the fiscal efficiency of taxation of individuals with property taxes. The concept of fiscal efficiency is revealed, under which it is proposed to understand the ability of the tax to provide revenue to the budget (budget efficiency); the ability of the tax to stimulate economic growth; the fairness of the tax in relation to the tax base and subjects of taxation. Based on the statistical data of macroeconomic development, the collection of property taxes and the dynamics of the tax base, the fiscal efficiency of property taxes from individuals in Russia is calculated.