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March 2017 (published: 15.03.2017)
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Problems of determining of the base of land tax and rent payment on example of Volgograd region
Bubnov D. V.
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.
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cadastral value, market value, land tax, rent payment
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