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Земельный Налог И Платежи За Землепользование Накануне Реформы Поимущественного Налогообложения

Author

Listed:
  • Салин Виктор Николаевич

    (Финансовый университет)

  • Прасолов Виктор Николаевич

    (Финансовый университет)

Abstract

Рассматриваются динамика процесса формирования бюджетов и поступления земельного налога, размеры земельного налога и платежей за землепользование в Московской области. на этой основе делается вывод о несовершенстве существующей практики установления ставок земельного налога и необходимости ее совершенствования с учетом интересов жителей Московской области в условиях перехода на единый налог на недвижимость.The paper analyzes the dynamics of the budgeting process and land tax receipts along with the sizes of the land tax and land use payments in the Moscow Region. Based on the above, it is concluded that the existing practice of establishing land tax rates is not effective and it should be improved in the context of transition to a unified real estate tax with account for the interests of all Moscow Region residents.

Suggested Citation

  • Салин Виктор Николаевич & Прасолов Виктор Николаевич, 2014. "Земельный Налог И Платежи За Землепользование Накануне Реформы Поимущественного Налогообложения," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 3, pages 73-83.
    • Handle: RePEc:scn:031101:15724676
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