TY JOUR TI KW urban land KW urban land taxation KW theoretical and methodological foundations KW improvement of urban land taxation in settlements KW single tax on land KW auction price of land KW collateral value KW land tax KW land rent of urban land KW Orel Region KW Russian Federation JO MOSCOW ECONOMIC JOURNAL AU Sagaydak, A.E. AU Sagaydak, A.A. PY 2017 IS 2 PB Electronic science