land tax

A tax on the amount of land owned.

kazakhstan land reform
21 August 2017
Kazakhstan
Russia

The collapse of the Soviet Union gave rise to a vast archipelago of unclaimed man-made objects and land in Russia and beyond. Thousands upon thousands of roads, bridges, water pipes, gas pipes, power grids, cemeteries, farmland, and more have passed from state hands to no one in the last 26 years. These assets aren’t just lying around. They’re being used.

Policy Papers & Briefs
December 2012

In course of the research there were considered the problems of the land taxation. Special role of land tax in the system of rationalization of land use was revealed. The experiences of different countries about land taxes were analyzed. As a result of realized research it was offered the transformation of the taxation system of immovable, including the land, based on imposition of single tax on the immovable for the conditions of the Republic of Belarus.

Conference Papers & Reports
December 2011

There are three main real property taxes in Lithuania and all of them are applied to different persons and are calculated using different methodology. The revenue from real property taxes in different countries varies from 0.1% to 3% of GDP but in Lithuania it is even less than 0.1%. This revenue is allocated to municipal budget. Improvement of real property taxation system, changes in taxable value or introduction of new real property tax can increase revenue from taxation and encourage municipalities to improve living surrounding and infrastructure.

Journal Articles & Books
May 2015

In the article the questions of the land and real estate taxation, objects’ cadastral and market price, land relations forming and their role in social and economic development of the region are considered.

В статье рассматриваются вопросы налогообложения земли и недвижимого имущества, кадастровой и рыночной цены объектов, формирования земельных отношений и их роли в социально-экономическом развитии региона.

Journal Articles & Books
September 2016

В статье рассмотрены наиболее важные региональные особенности для разработки и обоснования экономически эффективного механизма использования земельных ресурсов региона и определение пространственно-временных тенденций использования сельхозугодий для основных землепользователей на основе рассмотрения различных экономических параметров, так как сельскохозяйственное землепользование республики в различных зонах характеризуется своими особенностями , обусловленными природными, социально-экономическими и историческими факторами, которые следует учитывать при управлении агропромышленным комплексо

Conference Papers & Reports
December 2011

Since the economic recession in Latvia, the national debt in September 2010 amounted to 4.717 billion lats. The study confirms significant impact of downward trends of the economy of Latvia on the national budget performance indicators in 2009. One of the most commonly mentioned and controversial indicator is the real estate tax that has to be imposed also on the land. The aim of this study is to analyse and assess the system of the Land Fund of Latvia and features of tax application.

Journal Articles & Books
December 2015

Taking Krasnodar region as an example, the necessity of developing and implementing of the scientifically based system for preserving and raising the soil fertility is proven. The adaptation of agriculture to specific features of natural landscapes is needed for its introduction. Concrete designs must be performed taking into account specific features in agricultural organizations with various forms of ownership, dimensions and directions.

Journal Articles & Books
December 2014

Detailed comparative analysis of basic lines of agrarian transformations in China and Russia has been done, its results have been analysed. Not only conceptual differences of the agrarian policy in those countries are demonstrated, but also consequences of concrete political decisions for the development of the branch. The differences are stipulated mainly by two groups of factors. The first of them is the opposite approaches to transforming land relations and the entire system of agrarian relations.

Policy Papers & Briefs
December 2012

Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time. The research provides a discussion on the changes in tax formation, development, and administration in Latvia to understand better the essence of immovable property tax.

Journal Articles & Books
December 2013

An article is devoted to the study of theoretical and methodological positions and practical issues of functioning of tax system and substantiation of proposals on the formation of an effective mechanism for direct taxation of agricultural producers. The article studies the economic essence of direct taxes, examines the stages of formation and development of direct taxation of the agricultural sector, defines features of the mechanism of direct taxation in agriculture.