УДК 347
Authors:
Margarita Khomyakova
Ural StateAgrarian University,
Orenburg State University. 460018, Russian Federation, Orenburg, Pobedy str., 13.
E-mail:
The text of this article examines the legal nature of the subjects of land taxation in the Russian Federation. The author of this study uses the historical method, saying that land ownership and payment for this ownership historically plays an important role in the financial segment of the state. Land tax payers play a significant role in this. The article notes that this acquired a special role with the reforms associated with the collapse of the USSR and the advent of private property, including land. With the help of tax legislation, the author reveals the concept of a taxpayer on the pages of this study. The norm, which contains a description of the legal nature of this concept, is a reference, as well as a blank: the legislator refers the law enforcement officer to other norms of tax and other legislation in order to reveal the essence of the subject of payment of land tax. Thus, within the framework of this study, the concepts of taxable land objects are disclosed (and objects that are not taxed are presented), the types of use and ownership of land plots are disclosed, as a result of which the owner must pay taxes. The topic of types of taxpayers is touched upon. The conclusion is made about the joint regulation of relations in the field of land taxation between the federal and municipal authorities.
Keywords: land tax; tax; taxpayer; tax legislation; tax law; land legal relations
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