Home  Journals  Finance and Credit  30(366) – 2009 August

Preferential land taxation as a long-range source of finance for municipal infrastructure

Available online: 17 September 2009

Subject Heading: Budget incomes

JEL Classification: 

The article considers the current situation of a land taxation system, where only maximal tax rates or preferential taxation is used. The American experience and the possibilities of its adaptation to the Russian economy are also examined.

Keywords: land, land charges, real-estate tax, reconstruction of municipal infrastructure, investing of prospective periods, tax rate

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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