Modern concepts of the land taxation | Современные концепции налогообложения земли
2012
Gridyushko, A.N., Belarus State Academy of Agriculture, Gorki (Belarus)
In course of the research there were considered the problems of the land taxation. Special role of land tax in the system of rationalization of land use was revealed. The experiences of different countries about land taxes were analyzed. As a result of realized research it was offered the transformation of the taxation system of immovable, including the land, based on imposition of single tax on the immovable for the conditions of the Republic of Belarus. Main purposes of single real estate tax are the maintenance by means of economic methods of the most effective and rational land use, stimulation of production and alignment of managing conditions for the enterprises working on lands with various fertility and allocation.
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