Abstracting and IndexingРИНЦ
Referativny Zhurnal VINITI RAS
Approaches to process of forming of land tax model
Available online: 18 November 2010
Subject Heading: Taxation
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)