THE BEHAVIOR OF TAXPAYERS AND THE OPTIMAL STRATEGY OF THE TAX AUDIT STRATEGIC PRIORITIES FOR IMPROVING TAXATION OF REAL ESTATE PROPERTY

The article discusses the solution to the problem of improving the efficiency ofproperty taxation based on the optimization of the current system of tax benefits. It has been proved that the provision of tax deductions based on the area of taxable property does not comply with the principle of socia...

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Bibliographic Details
Main Authors: L. Kardanova, V. Kuzmenko
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-02-01
Series:Вестник Северо-Кавказского федерального университета
Subjects:
Online Access:https://vestnikskfu.elpub.ru/jour/article/view/121
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