Practical experience of unified real estate taxation
Speaking about the need for a transition to a unified taxation in the Russian Federation, it is worth noting that a similar system of levying property taxes is also found abroad. But despite the wide experience of using the unified taxation of real estate in foreign countries, we cannot neglect the vast territory of our country and its features (for example, unequal levels of income of the population, the development of the real estate market, etc.) and say that it is possible to borrow the practice of unified taxation real estate without fear of risks. It is for this reason that the system being developed requires an experiment, according to which it is possible to draw conclusions about the efficiency of the tax uniformity system, assess the positive effect of its introduction and exclude possible negative consequences already at the stage of the experiment. This article is devoted to a similar experiment conducted over 10 years ago in the Russian Federation.