Genesis of a Land Tax
Ye. V. Balabenko
Donbas National Academy of Civil Engineering and Architecture
Annotation: Currently, land tax is one of the main sources of own revenues of local budgets. However, the potential of budget revenue from this type of payment is not used in full. Unused revenue potential and unresolved (to date) the many problems associated with land taxation largely due to historically. The article reveals the genesis of land taxation, historical problems of land tax are analyzed, the ways of resolving these issues are proposed, taking into account historical experience in order to strengthen the tax base for land tax, increasing of tax revenues to local budgets.
Keywords: land tax, land-property complex, evaluation, inventory.
Pages: 131-136.
Link for citation: Balabenko, Ye. V. Genesis of a Land Tax. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2015. – Vol. 11, N 4. – Р. 131-136. – URL: https://donnasa.ru/publish_house/journals/esgh/2015-4/01_balabenko.pdf (date of access: 01.09.2024). (in Russian)
Vol. 11, N 4 (2015)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture