Current tax Issues Incentives for Housing Construction
- Authors: Smirnova E.E.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 18, No 2 (2022)
- Pages: 276-279
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532095
- ID: 532095
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Abstract
The article considers tax incentives taking into account sectoral characteristics (using the example of housing construction). The peculiarities of regulating the activities of construction organizations taking into account the implementation of tax control is distinguished. Tax incentives for housing construction by providing tax preferences to consumers of construction services were considered. The goals of the research work: to determine the main issues arising from taxation in construction and to highlight the directions of tax incentives. Conclusions obtained during the study: the directions of tax incentives were assessed taking into account the current economic situation.
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About the authors
Elena E. Smirnova
Financial University under the Government of the Russian Federation
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department Moscow, Russian Federation
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