Land tax and ways to improve it

UDC 336.22

Authors

Akhmedilova Kh. R., Aliev B. Kh.

Abstract

The article reveals the theoretical and historical aspects of development, land tax, its role in generating local budget revenues of the Russian Federation, especially its collection and regulation. Also, the author identified urgent problems of the mechanism of collecting land tax and ways to improve it.

Keywords

land tax, object of taxation, regulation, collection procedure, tax base, rate, local budgets, development, problems, solutions.