FOREIGN EXPERIENCE IN REAL ESTATE TAXATION

Abishov, Muxammed Sarsenbaevich and Bayjanov, Sarsengaliy Xalmuratovich (2025) FOREIGN EXPERIENCE IN REAL ESTATE TAXATION. Gospodarka i Innowacje, 58. pp. 23-31. ISSN 2545-0573

Text 23-31+FOREIGN+EXPERIENCE+IN+REAL+ESTATE+TAXATION.pdf Download (479kB)

Abstract

In this article, due to the impossibility of determining the actual value of real estate objects for tax purposes in foreign countries, in order to prevent the emergence of an excessive tax burden and reduce its negative consequences, the value of real estate is usually set at a lower level than its value. At the same time, it was considered that in some countries the determination of taxable value is carried out based on the purpose of the property (residential or non-residential), in others -based on the type of real estate (land and other real estate).

Item Type:	Article
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Postgraduate > Master's of Management
Depositing User:	Journal Editor
Date Deposited:	23 Apr 2025 09:01
Last Modified:	23 Apr 2025 09:01
URI:	http://eprints.umsida.ac.id/id/eprint/16001

Actions (login required)

View Item