Статья 'История и современность земельного налогообложения в России' - журнал 'Финансы и управление' - NotaBene.ru
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Finance and Management
Reference:

The past and present of Land Value Taxation in Russia

Nikitkova Ul'yana Olegovna

PhD in Economics

Senior lecturer at Ryazan Institute of Business and Management

390013, Russia, g. Ryazan', Pervomaiskii pr-t, 80/44.

u.nikitkova@yandex.ru
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DOI:

10.7256/2306-4234.2013.1.548

Review date:



Publish date:

1-3-2013


Abstract.

Currently, land value tax is one of the primary sources of income for local budgets. As far as the full amount of municipal income is concerned, however, this tax plays a comparatively small role.The unused revenue potential and numerous unsolved issues in land taxation have historical roots. During the entire development process of Russian tax system, land value tax was often left underappreciated.This article deals with the development of Russian land value tax system, analyzes current challenges of land taxation, and presents ways of overcoming them, aiming to clarifying the land tax base, increasing local budget income, resulting in increase of self-sufficiency and raising the efficiency of social and economic development municipalities.

Keywords: financial independence, land-based taxation, cadastre, tax rate, tax base, favorable conditions, local taxation, land value tax, taxing potential, local budget
This article written in Russian. You can find full text of article in Russian here .

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Klyuchevskii V.O. Sochineniya v vos'mi tomakh. Kurs russkoi istorii. Tom 5. – M.: Izdatel'stvo sotsial'no-ekonomicheskoi literatury, 1958. S. 277.
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Nalogi i nalogooblozhenie / pod red. M.V. Romanovskogo, O.V. Vrublevskoi. − Sankt-Peterburg: Piter, 2010. S. 82.
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Nikitkova U.O. Sovershenstvovanie zemel'nogo naloga // Finansy. 2011. № 4. S. 63.
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