Application of the calculation method for calculating an economically justified land tax
The article considers the mechanism used to calculate the land tax. caused by the overestimation by the state of the cadastral value of land plots used as a tax base, which leads to the problem of economically unreasonable taxation for taxpayers. The directions for improving the mechanism of land ta...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2022-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/3576 |
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