XIV International Symposium “Theory and Practice of Tax Reforms”

   The subjects of discussion are theoretical and practical aspects of property taxation of legal entities and individuals, considered at the XIV International Symposium “Theory and Practice of Tax Reforms”, held from July 4 to July 9, 2022 in Barnaul on the basis of Altai State University.

   It was attended by 95 scientists representing tax schools of 30 universities from 19 cities of different countries. Particular attention is paid to the regional aspect of property taxation, since some important elements of property taxation are within the competence of regional authorities, as well as the tax administration of property taxes, taking into account the fact that there is a diversity of opinions in the valuation of property (cadastral, market), as well as in the terminology of movable/immovable property. The non–declaration procedure for granting tax benefits implemented in practice still requires its “debugging”, which will allow tax authorities to reduce the costs of tax administration, abandon low-efficiency tax audits, and most importantly, to bring the detection of arrears as close as possible to the deadline for paying property taxes. The foreign experience of property taxation has been critically examined, in which certain aspects deserve to be considered, the implementation of which in Russian practice will have a positive effect both from the standpoint of increasing budget revenues and improving the investment climate in the country, including investments in financial assets.

   The objectives of the symposium are to discuss current problems of reforming tax systems, to develop new theoretical and methodological approaches to the theory and policy of taxation, as well as to form creative teams to conduct joint tax — oriented research.

   Within the framework of the symposium, a plenary session, five thematic sections, production and training workshops were held. They considered theoretical and practical aspects of improving income taxation, which is due to the expected transformational changes in taxation and tax administration of property taxation in connection with its increasing role in the conditions of instability of sources of financing of sub-federal entities and the volatility of the economic environment.