УДК 349.4
Authors:
Elizaveta Pel'vitskaya – candidate of economic sciences, assistant professor of the Land and Environmental law department, Ural State Law University. 620137, Russian Federation, Yekaterinburg, Komsomol’skaya str., 21. E-mail:
Abstract. The article deals with the application of the tax authorities of the land tax rate for land plots that have the type of permitted use "for gardening" and "for gardening", if the taxpayer owns several similar objects. The author identifies problems in law enforcement practice , as well as analyzes judicial practice on this issue, which is currently controversial. In the course of the work, the concepts of "garden" and "garden", which are contained in the industry legislation, were analyzed.
Keywords: land tax, land tax rate, taxpayer, land plot "for gardening", land plot "for gardening", "other land plots".
