Modelling and analysis of collection of land payments in the municipal areas depending on economic and geographical factors

Taking into consideration all the data of collectibility of land payments (land tax and rent), the dependence of collectibility of land payments on economic and geographical factors is analysed in municipalities of the Samara region. The factors are defined with the help of mathematical methods, which are closely associated with payments growth from the land area of a municipality and the number of residents. The dependence simulation of the level of land payments on geographical and demographic characteristics has been implemented in a municipality. This model allowed allocating ”normative level” for each municipal district which corresponds to the result of the ”average area” with given objective characteristics. This assessment allowed the authors to identify the areas with high and low levels of land payments collectibility. The efficiency assessment of municipality local governments in the Samara region on land management is made taking into consideration objective factors that limit their opportunities.