PROBLEMS AND PROSPECTS OF THE CALCULATION AND COLLECTION OF PROPERTY TAX OF INDIVIDUALS

Tax on personal property refers to local taxes. As the features of the tax acts that his collection is determined solely by the characteristics of the property. On January 1, 2015 came into force a new procedure for calculation and payment of property tax of individuals. Indicators of the cadastral value of the objects are very different from that of the inventory value of these objects. One of the most difficult stages in the calculation of this tax - the formation of the tax base.