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Land tax as a part of the economic mechanism of land resource potential management


DOI: 10.34130/2070-4992-2021-1-2-220

Full article  (in Russian Russian (Russia))

Chirukhin A. V. – PhD student of the Department of Management and Marketing, Federal State Budgetary Educational Institution Higher education "Kurgan State University", Kurgan, Russia, E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Purpose of work - studying the history of the emergence and the current state of taxation of land plots from the point of view of the functioning of the economic mechanism of land resource potential management. The theoretical and methodological basis of the study was the scientific works of scientists-economists in the field of land management in the agro-industrial complex, their taxation, as well as the Tax Code of the Russian Federation. In the process of preparing this article, such scientific methods were used as: analytical, statistical, logical, comparative. When studying various approaches to building a land taxation system, the author studied and analyzed regulatory legal acts, articles and educational literature on the research topic for 2005-2020, data from statistical collections of Rosstat and its territorial bodies. This allows us to conclude that the information provided in the article is up-to-date and reliable. The results of this study allowed us to draw the following conclusions: the land tax occupies the main place in the structure of the economic mechanism for managing the land and resource potential, but it is necessary to eliminate the existing shortcomings in the existing system. Scope of the results. The formulated proposals supplement the existing understanding of the land tax in the Russian Federation and its role in the management of land resources of the agro-industrial complex. The obtained research results can be used in further research work of the author, as well as in the educational process. In modern science, we should talk not so much about the essence and necessity of the land tax, but about improving the methodology for calculating it and cadastral valuation of land plots.

Keywords: land tax, land resources, land resource potential, municipality, management mechanism.


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For citation: Chirukhin A. V. Land tax as a part of the economic mechanism of land resource potential management // Corporate Governance and Innovative Economic Development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Investment of Syktyvkar State University. 2021. Vol. 1, issue 2. Р. 220—225. DOI: 10.34130/2070-4992-2021-1-2-220.