Russian Federation
Russian Federation
The paper formulates the basic theoretical and methodological provisions improving of land taxation in urban settlements in the market conditions via introduction of single tax on land based on auction price of land. The dynamics and main trends of Urban Land Tenure development are researched. The concept of urban land taxation is designed. The paper presents the methodology of determining the starting auction price of urban land as capitalized land rent, which is calculated taking into account inflation, taxation and transaction costs. The starting auction price of urban land is proposed as a basis for the calculation of the urban land collateral value, land tax and land rent for urban land.
urban land, urban land taxation, theoretical and methodological foundations, improvement of urban land taxation in settlements, single tax on land, auction price of land, collateral value, land tax, land rent of urban land, Orel Region, Russian Federation
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