Land taxation methods in Russia and other countries

This article discusses the procedure and problems of collecting land tax in the Russian Federation and foreign countries (on the example of Germany, the USA, France and Japan). The relevance of the chosen topic is confirmed by the fact that the basis of the economic policy of the state is the budget policy, which determines the relationship of the country with the public life of citizens. The main task of the policy of any state, including the Russian Federation, is to provide the population with social and financial stability. It is important that the budget policy is stable and controllable, and its changes are always expected. To ensure a favorable macroeconomic environment in the state, it is necessary to form a reliable federal budget. To create a federal budget, it is advisable to introduce taxes of different levels, which will contribute to the creation of a fundamental financial base. The land tax is at the local level, i.e. Calculations go to the municipal budget, depending on the territory on which the land was located. The amount of land tax is calculated on the basis of the cadastral value multiplied by the tax rate. The Unified State Register of Real Estate (Rosreestr) calculates the cadastral value for all land plots, which is updated in the tax base every year and comes into use from January 1 of the year, which is the tax period.