Keywords
real estate
property tax
tax system
legal entity
How to Cite
Abstract
Today, relations regarding the development of entrepreneurship, ownership of means of production, ensuring the integrity of private property, calculation of property tax and transfer to the budget are urgent issues. This type of tax always requires modern research and reforms. The article analyzes the essence of property tax, its calculation procedure, importance of organization and its specific features. Also, the current situation regarding property tax collection of legal entities and individuals, the opinions of our country and foreign scientists were analyzed, and suggestions and recommendations on property tax collection were formulated.
References
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