Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Approaches to process of forming of land tax model
Available online: 18 November 2010 Subject Heading: Taxation JEL Classification:
This article reveals the peculiarities of land tax revenues distribution between budgets before 2005, contains analysis of reasons for consolidated or separate taxation of different types of real property, describes methods to form taxpayers of land tax. Keywords: land tax, local budget, tax revenues, lessee, land plot |
ISSN 2311-8709 (Online)
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