Optimization of taxational base for plots land of federal state educational establishments

The approach to optimization of land tax value for organizations and establishments is based, formulated and approbated. The plots for these organizations and establishments are given by the State for unlimited use. Optimization of taxation supposes a number of organizational events in the context of active legislation. These events are connected with creation and accompaniment of effective schemes of rational use of plots. The principle of legal correspondence is assumed as a basis for working out the scheme of optimization. The legitimacy and correspondence of the scheme to active legislation is described in this article. The result of work is decrease of land tax value due to the change of the kind of licensed use of plots into their real use.