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Land tax as one of the main sources for local budget replenishment


Elyza Makarova, Natalyya Lomovtseva
(about the authors)

Makarova Elyza Valeryevna – 2-year graduate student of the Chair of State and Local Administration, Ulyanovsk State University

Lomovtseva Natalyya Nikolaevna – Honory Worker of higher education, Associate professor of the Chair of Economic Analysis and State Administration, Ulyanovsk State University

Published in:
Russian Journal of Entrepreneurship
– № 12 / June, 2014



Keywords: a block of flats, inventorying of land plots, land tax, methodology of taxation, proprietors of premises


Citation:
Elyza Makarova, Natalyya Lomovtseva (2014). Land tax as one of the main sources for local budget replenishment. Russian Journal of Entrepreneurship, 15(12), 49-56. — url: http://bgscience.ru/com/lib/4698


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Abstract:

Budgeting of municipal authorities is one of the topical issues discussed at all levels of the government today. The authors reveal the problems of land tax collection and propose ways to improve the effectiveness of land value taxation such as: complete inventorying of land parcels without relevant legal documents; cooperation of municipal government and tax inspectorate; taxation of proprietors of premises in blocks of flats etc. According to the authors, these proposals will help to increase land fees and replenish the respective budget.







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