THE ROLE OF LAND TAX IN THE EFFECTIVE LAND USED

Autor: Salmina, Svetlana, Khafizova, Aigul, Orlova, Marina, Adigamova, Farida, Nasyrova, Venera

Publikováno v: National Academy of Managerial Staff of Culture and Arts Herald; № 3 (2018)
Вестник Национальной академии руководящих кадров культуры и искусств; № 3 (2018)
Вісник Національної академії керівних кадрів культури і мистецтв; № 3 (2018)

This article presents the main approaches to ensuring the effective use of land from the point of view of taxation. The implementation of the regulatory function of land tax is due to its economic essence. Land tax is a direct tax, which is related t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=scientific_p::6eae560ee1f266c21275cded2b0df78f
http://journals.uran.ua/visnyknakkkim/article/view/171890