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Finance and Credit
 

Approaches to process of forming of land tax model

Vol. 16, Iss. 44, NOVEMBER 2010

Available online: 18 November 2010

Subject Heading: Taxation

JEL Classification: 

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants
berezinm@yandex.ru

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

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

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