Regional development in the context of the reform of the taxation of real estate.

Abstract

This article is devoted research of rent payments as category, which is the necessary condition of creation of the scientifically grounded system of taxation of the real estate from positions of intercommunication between rent, taxes and other profits from the real estate, as a necessary precondition for the development of regions. A study of the mechanism of land fees as a means of extracting the contribution of land in the overall result of economic activity and development of complex tasks that are designed to solve the land tax and rent for land in the context of regional development. With the help of land-related payments will be addressed in an integrated task: implementation status of the state and municipalities as subjects of the assignment part is generated using the product of the earth, ensuring the rational allocation of available land resources between different uses; the creation of equal conditions for the activities of the regions and areas with different quality; providing for the seizure and direction in the respective budgets of the rental income produced on land with high quality; creating a financial base for activities that enhance the quality as the territory as a whole and its separate parts.