Comparative analysis of real estate taxation systems in the CIS countries

Abstract

The article discusses the experience of land and property taxation of the CIS countries, their comparative analysis is given in terms of the principles of the effectiveness of such systems, formulated in science. The basis of the research was the legal acts of the designated countries, statistical data demonstrating the effectiveness of the systems under study, and the legal doctrine. In accordance with the results of the analysis, the characteristics of the real estate taxation system of the Russian Federation, its current state and planned changes are given. Recommendations are given on reforming the land, civil, accounting and registration industries in the legal systems of the CIS countries.