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Payment for land is a common name for all kinds of payments required to be paid in connection with the right to private property and other titles to land. Currently, there are three types of land payments: land tax, rent, and payment for obtaining certain rights of land, such as purchasing, getting a tenant right or a building-leasehold. In Russia a tax on agricultural land is set by the legislature (representative) authorities of the Russian Federation on the basis of the average amount of tax per hectare of arable land and its cadastral evaluation. Land tax rates are differentiated according to groups of arable lands, as well as perennial crops, hayfields and pastures. The tax on urban (settlement) land is set in its turn by a local government: the average rates depend on the location and areas of different architectural values of the territory. Rates, conditions and terms of land rent are set by a contract. While leasing the land owned by the state or municipality, the relevant executive authority determines the base amount of rent according to kinds of land utilization and categories of leaseholders. Recently Russia has passed the law changing the status of the land: now it is an immovable property and the new criteria of a tax levied on real estate is being considered. In the U.S., this system has been practiced for a long time and has shown itself to good advantage. The tax on real estate including land is calculated according to the fixed rates and depends, as well as in Russia, on the groups of arable lands, the type of land utilization, location, and so on. The main feature of the U.S. taxation is an additional factor which is calculated based on the financial position of the property owner. The greater the income of a natural or legal person, the higher the interest rate of the tax. As well as in Russia, all transactions about the price of the property (land) rent are contractual. Tax systems perform many functions. But the most important of them is an economic one. Economic (regulatory) function of the tax system lies in the fact that this system is a mechanism of influence on the economic and, indirectly, social processes occurring in the state, which allows to form their quantitative and qualitative characteristics. Local taxes in our country occupy a modest place in the incomes of municipal budgets. In the U.S., local taxes account for about 30% of the national budget. In Russia, the indirect taxation is dominant, and the proceeds from the individuals compose a major portion in the total tax yield. But individuals pay most of the tax in the U.S. too. There is a difference of tax systems in the level of enrollment in the budget. In the U.S., taxes are progressive in nature, but in Russia they are proportional.