International experince in real estate taxation

The article discusses the foreign experience of real estate taxation (tax rates, tax base, taxation objects, benefits). It is shown that real estate taxation instruments differ by country and region. Particular attention is paid to the analysis of the application of tax incentives. It is substantiated that exemption from real estate taxation for socially important facilities is typical for almost all countries of the world. This said, conclusions are drawn about the positive and problematic aspects of using real estate tax in the national economy (the use of the tax base, non-taxable minimum and other elements).

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