Land tax as a mechanism for effective management of municipal land

The article deals with the land tax as an effective mechanism for management of land resources in modern Russia. Analyzed the history of the land tax, from ancient Russia. The problems associated with the collection rate of land tax in the budgets of municipalities, as well as the efficiency of disposal of land under state and municipal property. The ways to solve them. It is presumed that the occupancy of the budget is determined not by the number of taxes, and the ability of the authorities to collect them.