Land tax in the tax system of the Russian Federation

Abstract

Land pricing is an effective tool for land management in the modern world.Measures to improve the fiscal component of the land tax ensure the independence of local budgets. The source of local budget replenishment is local taxes.In the current tax system, the amount of calculated tax is transferred to local budgets. The main problem that the leaders of the Defense Ministry are facing today is the lack of funds for development and for current needs. The question of meeting the financial needs of municipalities is a question of the revenue base of local budgets.The existing problems associated with the collection of land tax are diverse.Unlike market valuation of land, cadastral valuation is performed by mass valuation methods, using statistical processing of indicators. There is a need to take into account the individual characteristics of land.