The problem of tax evasion by industrial enterprises: legal, environmental and ethical aspects

The land tax plays a special role in the tax system of the Russian Federation, it is one of two essential local taxes and is fully credited to the budgets of municipalities. However, currently this tax takes a small share in the tax revenues of local budgets of about 12%. This article examines the main theoretical and practical provisions concerning the establishment of land tax, the formation of the tax base and the collection of land tax from industrial enterprises whose activities are waste-generating. The focus is on regulatory legal acts regulating the establishment of land tax, the formation of the tax base and the collection of land tax, as well as law enforcement practice on the formation of the tax base for land tax, considered using the principles of the dialectical method of cognition, allowing to study phenomena in their development, to implement a combination of a comprehensive, systemic and situational approach.