Study and Evaluation of Legislative Approach of Dimensioning of Land Fee in the System of Land Area Tax
Journal Title: Экономика строительства и городского хозяйства - Year 2016, Vol 12, Issue 3
Abstract
In the article it has been carried out the mismatch argument of normative monetary value and the market value of the land, which in turn leads to differences in potential royalties payments for land and land the burden for taxpayers. It has been analyzed the basic norms of the current legislation on land valuation, affecting the size of the land board, it has been found out the possible elements of an incorrect (overstatement / understatement) calculation of payment for the land.
Authors and Affiliations
Elena Balabenko, Ljudmila Bogak
Keywords
Related Articles
- EP ID EP449457
- DOI -
- Views 128
- Downloads 0
Tools for Assessing the Activities of Social Enterprises in the Field of Social Business
The article discusses the internal and external components of the social performance of social business. The characteristic of methodological approaches to the assessment of social results of the enterprise in the field...
Current State of Personnel Support of Local Government of the Russian Federation
In the article the views of scientists of the Russian Federation on the problem of staffing by the state and municipal authorities are revealed: they are G. Atamanchuk, S. Avakyan, G. Barabashev, J. Vasyutin, O. Kutafin....
Foreign Experience of Housing and Communal Services and the Formation of an Efficient Owner
The article deals with the foreign experience of housing and communal services based on the establishment of the content of each approach to the management of the housing stock and infrastructure projects of municipaliti...
Features of Risks Assessment in Projects of Public-Private Partnership
In article the concept of public-private partnership is investigated and the main lines which allow to distinguish it in independent economic category are revealed. Key signs of interaction of the state and the private s...
Factors of Market of the Sporting Real Estate Development: Economic Aspect
In the article the considered factors of market of the real estate development, are identified national, regional and local even origins of factors which determine pre-conditions of market of the real estate development;...