Land tax in the largest cities of the Far Eastern federal district: comparative analysis

Abstract

The article contains a comparative analysis of land taxation in the largest cities of the Russian Far East and includes: assessment of land resources by categories and types of ownership, differentiation of land tax rates by types of permitted use and cadastral value by segments of local land markets. A specific feature of the Far East cities is a high share of forests, determining a relatively low share of private property in the structure of urban lands. The real fiscal autonomy of a local self-government bodies in Russian Federation in the field of land and property policy was proved in this work.