The problems of assessing land value in terms of land tax

This article discusses the main problems associated with the formation of taxation of land resources and ways to solve them. Russia is the largest country in the world and the issue of land taxation in it is quite acute. After all, land tax is one of the key factors in the formation of local budgets. That is why the land tax is one of the key in the formation of local budgets. Many things in the life of society depend on a competent tax policy.