LAND TAX AND ITS FISCAL FUNCTION

Belousova Svetlana Nikolaevna1, Sysoeva Anastasiya Yurievna2
1Southwest state University
2Southwest state University

Abstract
The article considers the land tax, the emphasis on its fiscal functions. Is the basis for the revision of a number of benefits, as well as improving the mechanisms of tax administration.

Article reference:
Land tax and its fiscal function // Economics and innovations management. 2015. № 9 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/09/9738

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