Enhancement of the property taxes role paid by.private person in formation of Bryansk local budget

Abstract

Purpose: The article highlights the issue of replacing local tax by single tax on real estate, considered the object of taxation and the tax base of the new tax, as well as its other elements. Discussion: The author suggests to coordinate tax burden to the income of the population in the region and to carry out a choice of the most optimum of possible rates of a real estate tax. The detailed calculation of tax loading given in article on one taxpayer, taking into account future privileges provided by the state, allows judging the extent of tax burden laying down on the citizen with introduction of this tax. Results: The author has made the calculation of a tax taking into account its maximum rate and its adjustment by local authorities. There are given the examples of possible rates of a tax in interrelation with the income of the population of the city.