Land taxation in the Russian Federation: problems and ways of improvement

The article deals with the role on land taxation in forming the Russian Federation local budget. Main problems and difficulties that arise at a local level when the taxes are calculated and collected, namely fixing assessed land value are considered. Based on the foreign practice and analysis of tax report statistics the proposals how to improve the mechanism of land tax collection are offered. The paper notes that land relation is a complex field. Due to this fact the land taxation should be improved with regard to certain laws.