PROPERTY TAXES OF INDIVIDUALS, THEIR PROBLEMS AND WAYS TO IMPROVE THE COLLECTION OF TAXES

Ochneva Lina Andreevna1, Korneva Ekaterina Vladimirovna2
1Vladivostok State University of Economics and Service, 5th year student , Department of Finance and Taxes
2Vladivostok State University of Economics and Service, assistant, Finances and Taxes Department

Abstract
The existing problems of collecting property taxes from individuals are considered in this article. The study revealed that currently the tax authorities during collecting debts face with tax base discrepancy with the reality, as well as with financial illiteracy of the population. Issues investigated in this article are relevant, since the taxpayer's compliance with the obligation to pay tax is the basis for the formation of regional and local budgets.

Keywords: information exchange, property taxes, taxation, taxes, transport tax


Category: 08.00.00 Economics

Article reference:
Property taxes of individuals, their problems and ways to improve the collection of taxes // Modern scientific researches and innovations. 2014. № 6. P. 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/06/35546

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