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Vol 156
Pages:
246-248
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Research article
Surveying and geodesy

Improvement of the system of taxation of settlement lands

Authors:
L. N. Smirnova1
V. A. Pavlova2
About authors
  • 1 — G.V. Plekhanov Saint Petersburg Mining University
  • 2 — G.V. Plekhanov Saint Petersburg Mining University
Date submitted:
2003-06-08
Date accepted:
2003-07-09
Date published:
2004-01-01

Abstract

The existing approaches to the taxation of settlement lands are considered. The drawbacks of the current mechanism of land taxation are described, and the advantages of using the results of cadastral valuation to determine land tax are analyzed.

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References

  1. Бондарчук С.Л. Некоторые итоги государственной кадастровой оценки земель / С.Л.Бондарчук, О.А.Скуфинский // Официальный сайт Федеральной службы земельного кадастра России www.facland.ru. 2002.
  2. Закон РФ от 11.10.1991 г. № 1738-1 «О плате за землю» в ред. Закона РФ от 25.07.2002 г. № 116-ФЗ // Земля и право: Сб. норм. актов. М.: Былина, 2002.
  3. Заседание Правительства РФ от 16.02.2003 г.: Информация о проведении работ по инвентаризации всех форм собственности и кадастровой оценке земель в 2001-2002 гг. // Официальный сайт Правительства РФ www.government.ru. 2003.
  4. Щеглов В.А. Кадастровая оценка для целей налогообложения // Финансовая газета: Региональный выпуск. 1998, декабрь. № 51/52.

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