from 01.01.2010 until now
Moscow,, Moscow, Russian Federation
In order to improve the tax literacy of citizens, this article examines the mechanisms for calculating property taxes of individuals. Th e paper overview electronic services, with which individual can check the correctness of property taxes calculations and recommendations of own tax burden planning.
personal property tax, land tax, transport tax, cadastral value, tax benefits
1. Vypiska po ob'ektu. URL: https://rosreestr.net/kadastr/50-20-0041709-4 (data obrascheniya: 03.08.2019)
2. Glushenkova Mariya. Ot naloga do kadastra. Pochemu grazhdan bespokoit izmenenie ocenki ih zhil'ya. // Kommersant'" ot 20.10.2018. URL: https://www.kommersant.ru/doc/3773536 (data obrascheniya 03.08.2019)
3. O naloge na imuschestvo fizicheskih lic : Zakon goroda Moskvy (s izmeneniyami na 21 noyabrya 2018 goda) (redakciya, deystvuyuschaya s 1 yanvarya 2019 goda). URL: http://docs.cntd.ru/document/537964994
4. Zemel'nyy nalog. Fizicheskim licam i individual'nym predprinimatelyam. URL: https://www.nalog.ru/rn77/taxation/taxes/zemelny/zem_fl_ip/ (data obrascheniya 03.08.2019)
5. Inventarizacionnaya stoimost' prinadlezhaschih grazhdanam stroeniy i pomescheniy v celyah vzimaniya naloga na imuschestvo budet rasschityvat'sya po-novomu // Sprav.-pravovaya sistema «Konsul'tantPlyus». URL: http://www.consultant.ru/law/hotdocs/21940.html/ (data obrascheniya 03.08.2019)
6. Informaciya o perehode sub'ektov Rossiyskoy Federacii na ischislenie naloga na imuschestvo fizicheskih lic i naloga na imuschestvo organizaciy ishodya iz kadastrovoy stoimosti ob'ektov nedvizhimogo imuschestva. URL: https://www.nalog.ru/rn77/ (data obrascheniya 03.08.2019)
7. Mavrickaya E. Popravki v NK RF: chto izmenilos' v raschete naloga na imuschestvo organizaciy, naloga na imuschestvo fizlic i zemel'nogo naloga. URL: https://www.buhonline.ru/pub/comments/2018/10/13954 (data obrascheniya 03.08.2019)
8. Nalog na imuschestvo fizicheskih lic. URL: https://www.nalog.ru/rn77/taxation/taxes/nnifz/ (data obrascheniya 03.08.2019)
9. Nalogovyy kodeks Rossiyskoy Federacii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 06.06.2019) // Sprav.-pravovaya sistema «Konsul'tantPlyus». URL: http://www.consultant.ru/document/cons_doc_LAW_28165/625f7f7ad302ab285fe87457521eb265c7dbee3c/ (data obrascheniya: 03.08.2019)
10. Nalogooblozhenie nedvizhimosti po kadastrovoy stoimosti. URL: https://www.nalog.ru/rn77/taxation/taxes/imuch2016/ (data obrascheniya 03.08.2019).
11. Obzor izmeneniy Federal'nogo zakona ot 03.07.2016 N 237-FZ "O gosudarstvennoy kadastrovoy ocenke" (Redakciya ot 29.07.2017). URL: http://www.consultant.ru/document/cons_doc_LAW_222083/d2bd90501ec732f2119c37ad645451ef92df30ca/#dst100004 (data obrascheniya 03.08.2019)
12. Perechen' legkovyh avtomobiley sredney stoimost'yu ot 3 millionov rubley dlya nalogovogo perioda 2018 goda. URL: http://minpromtorg.gov.ru/docs/#!perechen_legkovyh_avtomobiley_sredney_stoimostyu_ot_3_millionov_rubley_dlya_nalogovogo_perioda_2018_goda2 (data obrascheniya 03.08.2019).
13. Sidorova E.Yu., Boboshko D.Yu. Nalogi i nalogooblozhenie : uchebnik. Moskva : INFRA-M, 2019. 235 s.
14. Spravochnaya informaciya o stavkah i l'gotah po imuschestvennym nalogam/ URL: https://www.nalog.ru/rn77/service/tax/ (data obrascheniya 03.08.2019).
15. Spravochnaya informaciya po ob'ektam nedvizhimosti v rezhime online. URL: https://rosreestr.ru/wps/portal/online_request (data obrascheniya 03.08.2019)
16. Transportnyy nalog dlya pensionerov. URL: https://spmag.ru/articles/transportnyy-nalog-dlya-pensionerov (data obrascheniya 03.08.2019)
17. Transportnyy nalog. Fizicheskim licam i individual'nym predprinimatelyam. URL: https://www.nalog.ru/rn77/taxation/taxes/tr_ul/transport_fl/ (data obrascheniya:03.08.2019)
18. Tret'yakova Dar'ya. Kak osporit' kadastrovuyu stoimost' v 2019 godu. URL: https://e.law.ru/694489 (data obrascheniya 03.08.2019).
19. O gosudarstvennoy kadastrovoy ocenke : Federal'nyy zakon № 237-FZ [prinyat Gosudarstvennoy Dumoy 22 iyunya 2016 goda : odobren Sovetom Federacii 29 iyunya 2016 goda]. URL: https://e.law.ru/npd-doc?npmid=99&npid=420363376 (data obrascheniya 03.08.2019)
20. Elektronnye servisy. URL: https://www.nalog.ru/rn77/about_fts/el_usl/ (data obrascheniya 03.08.2019).
