Effect of Legalization of Agricultural Land Plots on Regional Budget

Bibliographic Details
Title: Effect of Legalization of Agricultural Land Plots on Regional Budget
Authors: Irina V. Kalacheva, Anastasia A. Komarova, Oksana I. Nikitina, Elena A. Fedulova
Source: Вестник Кемеровского государственного университета. Серия: политические, социологические и экономические науки, Vol 9, Iss 4, Pp 655-666 (2024)
Publisher Information: Kemerovo State University, 2024.
Publication Year: 2024
Collection: LCC:Political science
LCC:Sociology (General)
Subject Terms: economic effect, tax revenues, cadastral value, land tax, agricultural lands, unclaimed land plots, fines, Political science, Sociology (General), HM401-1281
More Details: The Russian Federation has a great number of land plots to be used for a particular purpose, which depends on the category and type of the land. Agricultural land plots are of particular importance for the regional economy because they are subject to the local tax, established by the municipalities, i.e., land tax makes up a significant share of local budget revenues. Prompt and correct accounting of agricultural land improves the local budget. The authors determined the area of agricultural land in the Kemerovo Region and calculated the budget effect from their use. They also identified the potential income to the regional budget. The appropriate land measurement and classification proved to have a positive impact on the budget of the Kemerovo Region. The article contains an assessment of potential tax fees to the budget of the Kemerovo Region, as well as the amount of fines for irrational or improper use of agricultural lands.
Document Type: article
File Description: electronic resource
Language: English
Russian
ISSN: 2500-3372
2542-1190
Relation: https://doaj.org/toc/2500-3372; https://doaj.org/toc/2542-1190
DOI: 10.21603/2500-3372-2024-9-4-655-666
Access URL: https://doaj.org/article/91fd1f96ea484d1891933bf086e39de8
Accession Number: edsdoj.91fd1f96ea484d1891933bf086e39de8
Database: Directory of Open Access Journals