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Finance and Credit
 

Current state of insurance market in the Republic of Dagestan

Vol. 19, Iss. 46, DECEMBER 2013

Available online: 23 December 2013

Subject Heading: Taxation

JEL Classification: 

Medvedeva T.N. PhD in Economics, Associate Professor, the Department of Finance and Credit, the Kurgan State Agricultural Academy named after T.S. Maltsev
medwedewa@yandex.ru

Styazhkin O.V. Graduate Student, the Department of Finance and Credit, the Kurgan State Agricultural Academy named after T.S. Maltsev
oleg.styazhkin.88@inbox.ru

In the article the place of a land tax in system of the taxation of agricultural producers is defined, the existing tax legislation and jurisprudence regarding application of a land tax are analyzed. Shortcomings are presented, comparison of the relevant standards of the tax legislation of the Russian Federation and Republic of Belarus is given. The measures directed on that the land tax became real incentive to increase of efficiency of use of the earth are offered.

Keywords: earth of agricultural purpose, agricultural production, stimulation of effective use of lands, land tax

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

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