FEATURES OF REDISTRIBUTION OF RENTAL PAYMENTS THROUGH LAND TAXATION AND REAL ESTATE

Abstract

The article provides a comparative analysis of the structure of taxes and fees on the use of real estate in European countries. An analysis of the redistribution of fiscal payments of EU member states and some post-Soviet countries. The fiscal system is an important tool for the state redistribution of natural resource rent payments. As you know, the tax system is one of the main levers for creating favorable conditions for socio-economic development of the state and the greening of the environment. Research related to the study of the rental phenomenon has a long history. The concept of rent began to take shape long before the active discussion in economics. The article reveals the essence of the concept of rent and investigates the mechanisms of redistribution of rent payments from the use of natural resources. As you know, the taxation system, along with the legal and judicial systems, is one of the main levers for creating favorable conditions for socio-economic development of the state and the greening of the environment. The structure of real estate includes land resources (land plots), which form the basis of further economic activity. Owners or users of natural resources in the course of economic activity receive rent or income from the use of real estate. Rent payments from the use of natural resources (nature use) affect the filling of the budgets of many countries through the system of taxation of individuals and legal entities. In this way, local budgets, the state treasury, stabilization funds and funding for environmental protection and natural resources formed. Analyzing the state and intensity of nature management was found that the economic efficiency of use and redistribution of natural resource payments of European countries is significantly heterogeneous. In European countries, with a high level of development, the share of rent payments from the use of natural resources is insignificant, without the disadvantages of resource-oriented economies. The structure of budget revenues from the use of real estate, including land tax analyzed. The redistribution of fiscal payments for land in European countries on payments from sale (gift, inheritance), from use (actually land tax), from registration (registration fee) and other payments provided by the legislation of the country.