Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
ISSN:2310-1172

September 2017 (published: 29.09.2017)

Number 3(30)

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

UDC 322.28

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.
Read the full article 

Keywords: cadastral value, market value, land tax, rent payment

Editorial address:
191002, St. Petersburg, street. Lomonosova 9, office. 2132

Information 2007-2017, All rights reserved
Department of Internet Solutions NRU ITMO © 2013