The Method of Economic and Legal Minimizing of the Tax on Dwelling
The problems of minimizing the tax burden are crucial for the majority of citizens in any country from the economic and legal points of view. The authors of this paper consider the approaches to the solution of the given problem in the complex with economic and legal methods. In this paper the authors analyze articles from the Housing Code of the Russian Federation and from the Letter of the RF Ministry of Finance (of 21.04.2008, № 03-005-04-01/19) «On calculation of tax on physical persons property which is in common shares and (or) in common joint ownership» In this work the authors offer their approach to minimizing the tax burden of dwelling owners, that will allow to reduce the tax load in several times. The description of the authors' approach is illustrated with the help of the example that includes economic calculations.