LAND TAX: PROBLEMS OF TAXABLE BASE FORMATION AND DECREASE OF TAX REVENUES
TO THE BUDGET OF A MUNICIPAL UNIT 

Malakhova Yuliya Vladimirovna, Candidate of economic sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University (Penza, 40 Krasnaya str.), : borisylka@mail.ru
Kizima Anna Anatol'evna, Student, Faculty of extramural education, Penza State University (Penza, 40 Krasnaya str.), kafbunia@rambler.ru
Sazonova Irina Vladimirovna, Assistant, sub-department of accounting, taxation and audit, Penza State University (Penza, 40 Krasnaya str.), kafbunia@rambler.ru

336.1; 336.22

The subject of consideration of the article is the statutory legal acts regulating land tax levy, taxable base formation and land tax collection, as well as the law enforcement measures in taxable base formation for the land tax. The article aims at researching basic theoretical and practical regulations concerning land tax levy, taxable base formation and land tax collection. Methodologically the research is based on the dialectical method, enabling to study economic phenomena in their development, to realize a combination of complex, system and situational approaches to the studied topic. Article provisions may be implemented by the representative bodies of municipal units when developing and planning the work of municipal bodies on increasing the budget income by means of land tax revenue. The suggested measures will allow to preserve justice during taxable base formation for the land tax and, thereby, increase revenues to the budget by means of land tax discharge.

joint liability, general share property, tax base, land tax