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Problems of determining of the base of land tax and rent payment on example of Volgograd region

Author

Listed:
  • Бубнов Д. В.

    (Волгоградский государственный университет)

Abstract

В связи с введением поправки в пункт 3 статьи 66 ЗК РФ базой для расчета земельного налога и арендной платы может выступать рыночная стоимость земельного участка. В настоящей работе рассмотрены последствия такого изменения и приведены примеры расчета земельного налога и арендной платы на основе кадастровой и рыночной стоимостей. Сделан вывод о том, что желательно ввести дополнительную поправку в вышеупомянутый пункт статьи ЗК РФ.In connection with the corrective action in point 3 of article 66 of the Land Code of the Russian Federation, the base for calculating land tax and rent can be a market value of land. In the present work consequences of such changes are considered and examples of calculation of the land tax and rent on the basis of cadastral and market costs are resulted. It is concluded that it's desirable to make additional corrective action in the above-mentioned paragraph of the Land Code of the Russian Federation

Suggested Citation

  • Бубнов Д. В., 2012. "Problems of determining of the base of land tax and rent payment on example of Volgograd region," Научный журнал НИУ ИТМО. Серия «Экономика и экологический менеджмент», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Санкт-Петербургский национальный исследовательский университет информационных технологий, механики и оптики», issue 1, pages 57-65.
    • Handle: RePEc:scn:031903:14732308
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