GRNTI 06.91 Экономика отдельных стран
BBK 65 Экономика. Экономические науки
The article examines the existing system of land taxation (plots of land). Some main issues emerging during the taxation of land as the result of the cadastral estimation of the land is being analysed. The regulations of the third chapter of "State Cadastral Estimaion" of the Federal Law No. 167-FZ dated 22.07.2010, and the Federal Law of 03.07.2016, № 237-FZ "On State Cadastral Estimation" are being described in details and explained. On the basis of laws, comparative analysis to identify major changes in the procedure of the state cadastral estimation of land is being carried out..
land taxation, state cadastral land estimation, assessment, tax base, assessment activities.
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