The role of land tax in the effective land used

Abstract

This article presents the main approaches to ensuring the effective use of land from the point of view of taxation. The implementation of the regulatory function of land tax is due to its economic essence. Land tax is a direct tax, which is related to the economic potential of the taxpayer. The impact on land tax elements plays an important role in effective land use. Taxpayers are interested in strict compliance with the purpose of land plots, as the size of their tax liabilities depends on it. The analysis of land tax revenues to the budget system of Russia is made, the role of land tax in the revenues of local budgets is demonstrated, the factors affecting the dynamics of land tax revenues are identified. The actual aspects of the practice of calculation and payment of land tax by legal entities and individuals on the example of administrative-territorial units of the Republic of Tatarstan are considered. Conclusions are drawn about the need for further improvement of land taxation. The proposed solutions to the problems of calculation of land tax are associated with the revision of benefits. Benefits should encourage effective use of land. This will allow the budgets of local authorities to stimulate the growth of the tax base for land tax, strengthen their own revenue sources and strengthen financial independence.