Journal of Applied Economic Research
ISSN 2712-7435
Improving tax administration of land tax in ecological and economic purposes
Yashalova N.N.
Abstract
The occurring crisis changes in the economy of the Russian Federation negatively affect tax revenues in budgets of all levels. The completeness of tax revenues depends on the execution of budgetary obligations in the regions of the country. In recent years, academic and political circles have regularly discussed opportunities to change the tax system, as well as issues of increasing the rates of various taxes, in particular, in the taxation of natural resources. The domestic tax system mainly performs fiscal functions and, to a lesser extent, focuses on the promotion of economic growth and environmental protection. At present, the Russian Federation faces a high-level goal, i.e., to enter the list of the top 20 countries with the most efficient tax systems in the ranking of Paying Taxes, which is compiled collaboratively by the World Bank, the international consulting company PricewaterhouseCoopers and the International Finance Corporation. The article uses statistical data analysis to reveal major changes in the structure of tax revenues of the consolidated budget of the Russian Federation. The author concluded that under the conditions of financial crisis it is necessary, first, to expand the tax base for various taxes by improving tax administration. The present article provides an example of land tax measures to improve tax administration. Land tax is an important tax revenue in the revenue part of municipal budgets that also performs a regulatory function and promotes the protection and rational use of land resources.
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Keywords
Key words: tax administration, land tax, structure, budget, collection, analysis, natural resources, greening of taxation, sustainable development.
About Authors
DOI: http://dx.doi.org/10.15826/vestnik.2015.14.5.044
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