Land tax: peculiarities of calculation and directions of its improvement

The article describes the features of the calculation of land tax, the main provisions concerning the procedure for payment of land tax in the Russian Federation. The indicators of land tax revenues in the budget system of the Russian Federation, as well as in the budget system of the subjects of the federations of the North Caucasus Federal District are considered. Particular attention is paid to the problematic aspects of this issue, related to the main reasons for the low collection of land tax. Recommendations are proposed to improve the efficiency of levying land tax in local budgets.