INCREASING THE EFFECTIVENESS OF TAX ADMINISTRATION OF LAND TAX AS A FACTOR OF STRENGTHENING FINANCIAL INDEPENDENCE OF LOCAL GOVERNMENT

Mezentsev G.V.
Financial University under the Government of the Russian Federation

annotation
The article examines the work of local governments and territorial bodies of the Federal Tax Service to increase the revenue base of municipal budgets by increasing the efficiency of land tax administration.

INCREASE OF EFFICIENCY OF TAX ADMINISTRATION OF THE LAND TAX AS A FACTOR OF FINANCIAL INDEPENDENCE OF LOCAL SELF-GOVERNMENT

Mezentsev G. V.
Financial University under the Government of the Russian Federation

Abstract
The article considers the operation of local governments and territorial bodies of the Federal tax service for the increase of revenue base of budgets of municipalities, by improving the efficiency of the administration of the land tax.

Bibliographic link to the article:
Mezentsev G.V. Increasing the efficiency of tax administration of land tax as a factor in strengthening the financial independence of local government // Economics and management of innovative technologies. 2013. No. 12 [Electronic resource]..02.2019).

“The most important thing is that municipalities must become wealthy in the full sense, and above all financially,” this task was voiced by Vladimir Putin at a meeting with participants in the All-Russian Congress of Municipalities on November 8 this year.

The solution to such an urgent problem requires changing not only budget legislation to secure the sources of local budget revenues, but also expanding the powers of local governments to manage elements of taxes sent to municipalities.

The procedure for the distribution of tax revenues provided for by current legislation can be considered as limiting the economic activity of public legal entities.

Land tax is one of the most important sources of local budget revenues. All funds collected from this tax are sent to the budget of the municipality on whose territory the land plot is located.

Land tax, in comparison with another local tax - the property tax of individuals, brings % more to the budgets of municipalities (according to 2011 data)

Territorial divisions of the Federal Tax Service annually, before February 1 of the year, which is the tax period, receive from local governments information about land plots recognized as an object of taxation, in accordance with Art. 389 Tax Code of the Russian Federation. The obligation to provide this information is assigned to the municipal authorities, clause 9.2 of Art. 85 Tax Code of the Russian Federation.

Table No. 1. Number of land plots included in the database of tax authorities in 2009-2011.

	2009,	Growth rate, %	2010,	Growth rate, %	2011,	Growth rate, %
Legal entities	1 258 786	111,802	1 450 175	115,2043	1 592 035	109,7822677
Individuals	24 350 087	103,0879	25 750 236	105,7501	27 488 495	106,7504585
	25 608 873	103,4843	27 200 411	106,2148	29 080 530	106,9120978

The “Growth Rate” indicator shows the % change in the number of land plots of the base year in relation to the previous one.

According to Table No. 1, there is an increase in the number of taxable objects for land tax - from 2009 to 2011, the number of land plots recorded by tax authorities increased by 13.6%. Number of land plots of organizations from 2009 to 2011. increased by 26.5%, and individuals increased by only 12.9%.

Despite the fact that the number of land plots of organizations in the total volume of land tax objects is not significant, their percentage in the total volume of plots is growing (in 2009 - 4.9%, 2010 - 5.3%, 2011 - 5.5%) . The increase in the number of land plots in the databases of tax authorities is associated not only with their actual increase, but also with the registration of previously used but not properly registered land plots. In order to increase the efficiency of tax administration of local taxes, it is necessary to develop the mechanisms provided for by the Federal Law of the Russian Federation of June 30, 2006 No. 93-FZ “On amendments to certain legislative acts of the Russian Federation on the issue of registration in a simplified manner of citizens’ rights to certain real estate objects” , which came into force on September 1, 2006.

Table No. 2. Amount of tax payable to municipal budgets

	2009, thousand rubles	Growth rate, %	2010, thousand rubles	Growth rate, %	2011, thousand rubles	Growth rate, %
Legal entities	92 628 916	122,1042	116 238 038	125,4879	123 160 545	105,9555
Individuals	11 656 631	142,6234	15 974 008	137,0379	19 451 377	121,7689
Individuals and legal entities	104 285 547	124,0998	132 212 046	126,7789	142 611 922	107,8661

The “Growth Rate” indicator shows the % change in the amount of tax payable to the budget of the base year in relation to the previous one.

From 2009 to 2011 the amount of land tax payable to the budget increased by 36.8%. Over the same period, the increase in the amount of tax for legal entities increased by 33%, and for individuals - by 66.9%. It is worth noting that despite the low percentage of the number of land plots of organizations registered by tax authorities, the amount payable from legal entities for land tax in relation to the total amount was 88.8% in 2009, 87.9% in 2010, in 2011 – 86.3%. The decrease in interest is due to the faster growth rate of the amount payable by individuals.

Table No. 3. Average interest rate on land tax in 2011.

	Cadastral status of objects, thousand rubles.	Amount of tax payable to the budget, thousand rubles.	Average % land tax rate
Legal entities	20 531 803 664*	123 160 545	0,599852536
Individuals	9 618 770 890	19 451 377	0,202223103
Individuals and legal entities	30 150 574 554	142 611 922	0,472999019

*- the cadastral value of legal entities’ plots is taken taking into account benefits.

According to table No. 3, it is clear that the amount of land tax payable by individuals is less not only due to the fact that the cadastral value of land plots of individuals is 31.9% of the total cadastral value for land tax, but also with a significantly lower percentage land tax rate.

In order to review performance in 2011. tax authorities that require payment of land tax from individuals with the efficiency of accounting departments of organizations, consider table No. 4.

Table 4. Number of land plots for which in 2011 land tax has been calculated (submitted for payment).

1. Number of land plots registered in the databases of tax authorities, units.
2. Number of land plots in respect of which land tax has been calculated (submitted for payment), units.
3. Ratio 2 to 1, %

In accordance with Art. 396 of the Tax Code of the Russian Federation, organizations calculate land tax independently, and for individuals this action is performed by the territorial division of the Federal Tax Service. The efficiency of calculating land tax is 7.9% higher for tax authorities. The overall burden on business has reached a high level, and it is forcing taxpayers to actively seek ways to evade taxes. In this regard, the Inspections of the Federal Tax Service of Russia need to pay special attention to the calculation of land tax by enterprises showing low financial results of their activities.

It is necessary to resolve problems in ensuring registration of land plots and transferring information about them to the Federal Tax Service. Currently, there is a situation where tax authorities, in order to obtain information for calculating property taxes, enter into agreements with the Civil Registry Offices and other executive authorities of the constituent entities of the Russian Federation. It is necessary to ensure the provision of complete and comprehensive information necessary for the calculation of tax by municipal authorities, which is already provided for in clause 9.2 of Art. 85 Tax Code of the Russian Federation.

By attracting to taxation land plots for which the state real estate cadastre does not have information on the cadastral value due to the lack of information on permitted use, and the category of these land plots and land plots on which apartment buildings and other real estate objects included in such houses are located property, territorial bodies of the Federal Tax Service, with the support of local self-government bodies, will be able to increase the efficiency of land tax administration and ensure an increase in the revenue side of municipal budgets.

Bibliography

1. Vasyanina E.L. Some problems of regulating interbudgetary relations under the legislation of the Russian Federation and in the practice of Russian courts / Taxes, 2012. No. 6.
2. Osipova E.S. Analysis of the practice of forming tax and budget potentials of the Russian Federation / Taxes, 2012. No. 1.

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Based on the results of the control event “Checking the effectiveness of land tax administration by tax authorities, as well as their interaction with territorial divisions of federal executive authorities and local governments in the Moscow and Ryazan regions in 2012-2013,” systemic problems and shortcomings in terms of land legal relations were identified, including the lack of a unified approach to the state cadastral valuation of land and to the determination of tax rates depending on the type of land use and the grounds for tax benefits. The audit also showed that municipalities do not properly record land plots, their area and boundaries, as well as control over how and by whom they are used.

By decision of the Board, a submission was sent to the Office of the Federal Tax Service of Russia for the Moscow Region and an information letter to the Government of the Russian Federation, according to which the Ministry of Economic Development of Russia and the Ministry of Finance of Russia were instructed to consider the proposals of the Accounts Chamber and take the necessary measures.

In accordance with the instructions of the Government, the Ministry of Economic Development, together with the Ministry of Finance, reviewed the proposals of the Accounts Chamber and provided information on their implementation.

One of the proposals of the Accounts Chamber was aimed at improving the procedure for determining the cadastral value of land plots in terms of taking into account the financial capabilities of taxpayers to pay land tax.

According to the Ministry of Economic Development, in order to improve the methodological approach to determining cadastral value, it is necessary to make changes to the federal valuation standard “Determination of cadastral value”, which contains general requirements for determining cadastral value, and also to approve methodological instructions on state cadastral valuation, detailing the procedures for determining cadastral value. In order to develop proposals for the content of changes to the federal standard and guidelines, work is currently underway with the involvement of representatives of Rosreestr, as well as experts representing consumers of appraisal services, performers of work to determine cadastral value, self-regulatory organizations of appraisers and the scientific community.

One of the proposals of the Accounting Chamber concerns the need to convert land shares expressed in point-hectares into the actual size of the land area for calculating land tax. Currently, agricultural land plots that are in shared ownership, when shares are expressed in points, are excluded from taxation, since it is impossible to determine the cadastral value of a share of such a land plot.

According to the Ministry of Economic Development, it is possible to get out of this situation if amendments are made to tax and land legislation that encourage right holders to recalculate land shares, or give tax authorities the authority to recalculate the size of shares without the participation of right holders. This issue is currently being studied by the Ministry of Agriculture together with the Ministry of Economic Development of Russia.

Regarding the proposal of the Accounting Chamber to establish deadlines for the implementation of orders of land supervision authorities, as well as responsibility for their failure to comply, it is reported that by order of the Ministry of Economic Development dated December 26, 2014, the form of an order to eliminate the identified violation of the requirements of the legislation of the Russian Federation was approved, which indicates the deadline for eliminating the violations . In addition, Federal Law No. 46-FZ of March 8, 2015 “On Amendments to the Code of the Russian Federation on Administrative Offenses” regulates issues of administrative liability for land offenses. In particular, the law introduced fines for failure to comply and repeated failure to comply with the instructions of the state land inspector within the prescribed period.

According to the Accounts Chamber, the Government's instructions have not been fully implemented. Its execution remains under the control of the Accounts Chamber until December 31, 2015.

As part of the execution of the submission of the Accounts Chamber Federal Tax Service for the Moscow Region the following measures were taken:

In order to determine a complete list of land plots, the rights to which are registered with the administration of the Krasnogorsk district of the Moscow region, measures were taken to obtain information about registered rights in the territorial department of the Rosreestr Office for the Moscow region.

The Federal Tax Service of Russia for the city of Krasnogorsk, Moscow Region, together with representatives of the administration of the Krasnogorsk district, carried out an inventory of land plots included in the register of municipal property and their actual users.

In addition, the administration of the Krasnogorsk municipal district of the Moscow region provided information on the registration of the right of permanent (indefinite) use of land plots under an administrative building and for the placement of a parking lot and provision of passages. Rights registered in 2015. Thus, the issue of reporting by the administration of the Krasnogorsk municipal district of the Moscow region can be considered in 2016.

In relation to land plots that are municipal property, tax authorities do not have complete information about the number of such land plots, as well as information about the actual users and the grounds for the emergence of the right to use the property.

The performance is fully performed and released from control.

Taxpayers of transport tax from individuals are over 212 thousand people, of which 2% are beneficiaries; land tax taxpayers are over 84 thousand people, of which 12% are provided with benefits in the form of deductions.

The amount of property taxes payable to the budget in 2009 amounted to 801.8 million rubles, of which the largest share is accounted for by transport tax - 81% (651.2 million rubles), the share of property tax for individuals accounts for 14% (111 million rubles), 5% is the share of calculated land tax (39.3 million rubles).

Receipts from individuals from property taxes in 2009 amounted to:

Transport tax - 442.2 million rubles, revenues increased compared to 2008 by 19.9% ​​(in 2008 - 369.7 million rubles);

Land tax - 26.3 million rubles, revenues increased compared to 2008 by 15.5% (in 2008 - 20.5 million rubles). Land tax receipts from individuals account for 4.7% of total land tax receipts in 2009
year – 561.8 million rubles.

Transport tax

According to Article 14 of the Tax Code of the Russian Federation
(hereinafter referred to as the Tax Code) transport tax refers to regional taxes. Tax rates for transport tax are established by the laws of the constituent entities of the Russian Federation within the limits established by the Tax Code.

In our region, transport tax was introduced by the Law of the Kaliningrad Region “On Transport Tax”.

Tax rates for transport tax for the tax period of 2009 in accordance with the legislation on taxes and fees are established by the Law of the Kaliningrad Region.

Table No. 1

Tax rate
(in rubles)

Passenger cars with engine power (per horsepower):

up to 110.33 kW) inclusive

up to 147.1 kW) inclusive

up to 183.9 kW) inclusive

Motorcycles and scooters with engine power (per horsepower):

up to 20 l. With. (up to 14.7 kW) inclusive

over 20 l. With. up to 35 l. With. (over 14.7 kW
up to 25.74 kW) inclusive

over 35 l. With. (over 25.74 kW)

Buses with engine power (per horsepower):

up to 200 l. With. (up to 147.1 kW) inclusive

over 200 l. With. (over 147.1 kW)

Trucks with engine power (per horsepower):

up to 100 l. With. (up to 73.55 kW) inclusive

over 100 l. With. up to 150 l. With. (over 73.55 kW
up to 110.33 kW) inclusive

over 150 l. With. up to 200 l. With. (over 110.33 kW
up to 147.1 kW) inclusive

over 200 l. With. up to 250 l. With. (over 147.1 kW
up to 183.9 kW) inclusive

over 250 l. With. (over 183.9 kW)

Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)

Snowmobiles, motor sleighs with engine power (per horsepower):

up to 50 l. With. (up to 36.77 kW) inclusive

over 50 l. With. (over 36.77 kW)

Boats, motor boats and other water vehicles with engine power (per horsepower):

up to 100 l. With. (up to 73.55 kW) inclusive

Yachts and other motor-sailing vessels with engine power
(per horsepower):

up to 100 l. With. (up to 73.55 kW) inclusive

over 100 l. With. (over 73.55 kW)

Jet skis with engine power (per horsepower):

up to 100 l. With. (up to 73.55 kW) inclusive

over 100 l. With. (over 73.55 kW)

Information on the number of taxable objects, including those falling under this benefit, as of 01/01/2010 is given in table No. 2.

Table No. 2

Name

quantity

including 1993 and more

Passenger cars with power up to 100 l/s

86489 – 69,94 %

Passenger cars with power from 101 l/s to 150 l/s

31911 – 44,34 %

Total passenger cars with power up to 150 l/s

118400 – 60,52 %

Total vehicles that are
objects of taxation for transport tax

It should be noted that if the vehicle was alienated in 2009, the tax amount will be calculated for the number of months during which the vehicle was registered to the taxpayer. In this case, the month of registration of the vehicle, as well as the month of deregistration of the vehicle, is taken as a full month. In case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month.

For clarity, we give an example of calculating transport tax payable for 2009. For an individual who owns a 1989 Audi 80 with engine power. With. Transport tax will be calculated using the following formula: 18 rubles (tax rate) x 90 l. s.(engine power) x 0.5(benefits) = 810 rub. And the owner, for example, of a 2003 Audi A6, moved with power. With. no longer falls under this benefit, his transport tax will already be equal to 8,500 rubles (50 rubles x 170 hp).

It should be noted that, according to the law, in relation to passenger vehicles registered by individuals with an engine power of over 150 hp. With. no benefits are provided.

In addition, the Law of the Kaliningrad Region “On Transport Tax” exempts the following categories of citizens from paying tax:

Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees, having passenger transport;

categories of citizens exposed to radiation as a result of the Chernobyl disaster, in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", having passenger transport;

disabled people of groups I and II who have motorized wheelchairs and cars with an engine power of up to 100 horsepower;

According to the Tax Code, land tax must be paid by all organizations and individuals who own land plots by right of ownership, right of permanent (perpetual) use, or inherited land. But those who temporarily use the land with the permission of its owner or have leased the land are not land tax payers.

The object of taxation is land plots located within the municipality on whose territory the tax has been introduced.

The tax base for calculating land tax is determined as cadastral value land plots recognized as an object of taxation. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation. The tax base for each land tax payer is individual who is not an individual entrepreneur, determined by the tax authorities based on information, which are submitted to the tax authorities by bodies carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it.

For example, by the Decision of the City Council of Deputies of the city of Sovetsk “On the establishment of land tax,” tax rates, depending on the permitted use of land plots, are set in the following amounts:

1) for the construction and operation of individual residential buildings - 0.15 percent;

2) for gardening, vegetable farming, personal farming - 0.2 percent;

3) for the construction and operation of multi-apartment residential buildings - 0.3 percent.

Article 391 of the Tax Code, when calculating land tax, establishes a reduction in the tax base for certain categories of citizens.

Thus, Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory, veterans and disabled people of the Great Patriotic War, veterans and disabled combatants, disabled people with III degree of disability, as well as persons with I and II disability groups established before January 1, 2004 without issuing a conclusion on the degree of limitation of the ability to work, have the right to have the tax base reduced by a tax-free amount in the amount of rubles. In this case, the taxpayer is obliged to provide to the tax authority at the location of the land plot all the necessary documents that confirm the right to this benefit (WWII veteran’s certificate, etc.).

It should also be noted that, according to Article 387 of the Tax Code, representative bodies of municipalities are given the right to establish tax benefits for land tax in their territories.

For example, by the Decision of the Council of Deputies of the Guryevsky urban settlement "On local taxes on the territory of the Guryevsky urban settlement" participants in the formation of the Kaliningrad region, labor veterans, disabled people of groups I, II, III, regardless of the degree of limitation of ability to work, are exempt from taxation in the amount of 50% of the amount of tax in relation to land plots acquired (provided) for personal subsidiary plots, gardening, vegetable gardening or livestock farming, dacha farming, as well as occupied by housing stock.

The tax amount is calculated at the end of the tax period. The tax period for land tax is a calendar year. Thus, in 2010 the tax for 2009 is calculated. Land tax for 2010 will be calculated in 2011.

Taxpayers who are individuals pay tax and advance tax payments on the basis of a tax notice sent by the tax authority. A tax notice is sent by the tax authority to the taxpayer no later than 30 days before the payment deadline.

Some municipalities of the Kaliningrad region have established advance payments for individual taxpayers.

Thus, by the Decision of the Council of Deputies of the Ozersky urban settlement “On the establishment of land tax” for individuals paying tax on the basis of a tax notice, during the tax period (calendar year) one advance tax payment is established until November 15. The amount of the advance tax payment in this case is calculated as the product of the corresponding tax base and one second tax rate.

Thus, in 2009, Interdistrict Inspectorate No. 2 for the Kaliningrad Region sent tax notices to individual taxpayers who have objects of land tax taxation located on the territory of the Ozersky urban settlement for the payment of advance payments for 2009 in the amount of half of the calculated tax amount, as well as In 2010, tax notices were sent to pay the tax amount for 2009, taking into account advance payments.

Land tax goes to the budget of the municipality.

Currently, in 52 municipalities of the region, the tax authorities have already calculated the land tax for 2009 to individual taxpayers, tax notices and PD (tax) payment documents have been sent, since the established deadline for paying land tax for individual taxpayers in these territories was on dates until March 15th.

However, this year, local government bodies of municipalities of the Kaliningrad region have made and are still making decisions both to reduce land tax rates for 2009 and change the deadline for paying land tax to a later date, and only to postpone the deadline for paying the tax.

In accordance with the current legislation on taxes and fees, starting from the date of entry into force of regulatory legal acts, tax authorities have the right to immediately begin informing taxpayers about the changes made and begin to recalculate the land tax, and in the event of an overpayment, to return the overpaid tax within the framework of current legislation of the Russian Federation on taxes and fees.

Based on the decisions of the councils of deputies of municipalities that have entered into force to reduce the land tax rate, the tax authorities will immediately begin recalculating the land tax for 2009.

Thus, by the decision of the Zelenograd urban settlement, the rates of land tax were reduced in relation to:

– land plots acquired (provided) for personal subsidiary plots (from 0.3% to 0.03%),

– land plots acquired (provided) for gardening, truck farming, summer cottage farming (from 0.3% to 0.15%);

and the tax payment deadline was also changed: it was no later than April 1, it was set no later than September 1, but only for payment for 2009.

The decision of the Zelenograd urban settlement was published in issue 23 of the Volna newspaper dated 01/01/2001, therefore, it came into force after one month from the date of official publication, namely 04/28/2010.

Interdistrict No. 10 in the Kaliningrad region has now already begun recalculating the land tax for this municipality. In the event of an overpayment of tax based on a written application from the taxpayer, the tax authority, within the framework of the current legislation of the Russian Federation on taxes and fees, is obliged to return the overpaid tax or offset the amount of the overpayment against other tax payments.

Also by the decision of the city council of deputies “Guards city settlement” dated March 29, 2010 No. 14, published in the newspaper “Novaya Zhizn”
No. 27 of 01/01/01, the land tax rates were reduced from 0.3% to
0.2% in relation to land plots intended for the placement of individual residential buildings and for the placement of individual housing construction projects; and also from 0.3% to 0.1% - in relation to land plots intended for personal farming (household plots). At the same time, paragraph 9 of this decision provides that it applies to legal relations that arose from January 1, 2010. Thus, the tax authority will apply a reduced rate in relation to land plots with the above permitted use located within the territory of the Gvardeyskoye urban settlement when calculating the land tax for 2010 in 2011.

Next example. By the decision of the council of deputies “Nesterovskoye urban settlement” dated 01/01/01 No. 9 (published in the newspaper “Selskaya Nov” No. 20 dated 01/01/2001), land tax rates for the tax period of 2010 were reduced to 0.25 percent - in relation to land plots:

Occupied with housing stock and engineering infrastructure facilities
housing and communal complex (except for the share in the right to a land plot attributable to an object that is not related to the housing stock and the engineering infrastructure of the housing and communal complex) or provided for housing construction;

Provided for personal subsidiary plots, gardening, market gardening or livestock farming, as well as summer cottage farming."

Thus, the reduced rates will be applied by the tax authority in 2011 when calculating land tax for 2010.

Another example. By the decision of the Council of Deputies of the municipal formation "City of Svetlogorsk", the deadline for payment of land tax for individual taxpayers was changed from March 15 to July 1. Thus, citizens whose land plots are located within the territory of the municipal formation “City of Svetlogorsk” still have more than a month to timely fulfill the obligation to pay land tax.

For clarity, we give examples of calculating land tax. Thus, in the city of Kaliningrad, the cadastral value of a land plot for individual housing construction on Brusnichnaya Street with an area of ​​720 sq. m. in 2008 amounted to rubles, while the tax rate for this category of land is 0.3%, therefore, the amount of land tax for 2008 was 1,468.04 rubles. In 2009, the cadastral value of the plot changed upward to 1 ruble; with the same tax rate of 0.3%, the tax amount for 2009 amounted to 3,761.13 rubles per year.

In addition, on the territory of Kaliningrad expanded a list of persons who are granted a deduction from the tax base in the amount of 10 thousand rubles. The following categories have been added: participants in the formation of the Kaliningrad region; citizens who moved to Kaliningrad before January 1, 1953 and were resettled by organizational recruitment, who reached 16 years of age on the date of resettlement; labor veterans; heads of large families with five or more children; pensioners living alone over 60 years of age; and others.

For example, also in the gardening partnership "Chaika", located in the Moskovsky district of the city of Kaliningrad, the cadastral value of a plot of land for gardening with an area of ​​600 square meters. m. in 2008 was equal to 210 rubles, with a tax rate of 0.3% the tax amount was 63 kopecks. In 2009, the cadastral value changed to rubles; with the same tax rate, the tax amount was 960.80 rubles for the year.

Department of the Federal Tax Service of Russia

in the Kaliningrad region

INTRODUCTION

The standard of living of the population living within the territory of a municipality largely depends on the efficiency of local government bodies receiving their own income. The issues of generating revenue items from local budgets have always been of a practical nature, since their solution directly determines the level of expenses that a municipality can make without prejudice to itself to meet the needs of its residents. In connection with which the level of collection of land tax into local budgets increases the importance of goals .

The main goals of land taxation include generating revenue for local budgets, stimulating the rational use of land, increasing soil fertility, equalizing the socio-economic conditions of management on lands of different quality, ensuring the development of infrastructure in populated areas, the formation of special funds to finance these activities, development and protection of lands.

Land tax occupies a special place in the tax system of the Russian Federation. Despite the relatively low share of land tax in total revenue receipts, it acts as an important source of formation of local budgets. The absence of an economically justified principle for the formation of a tax rate that reflects differences in the location and fertility of land plots, as well as a decrease in preferential categories of persons, a significant increase in the cadastral value of land, and the lack of effective incentives for the efficient use of land have created significant tension in society. All this gave rise to numerous legal proceedings, including regarding the cadastral value of individual plots, as well as the differentiation of rates for zones of different urban planning values. The aggravated situation requires an in-depth study of land tax, its formation, changes, determination of socio-economic significance for the population and the local budget. It is also necessary to identify and analyze the most optimal ways to develop land tax, so as not to aggravate the current situation. In connection with which the chosen topic is relevant.

The purpose of the thesis is to study directions for improving the system of tax administration of land tax.

1. Study the existing legislation in the field of land tax.

2. Provide an analysis of the land tax administration system in the Republic of Belarus.

3. Identify problems in the land tax administration system.

The object of the study is the tax administration system.

The subject of the study is the processes associated with the administration of land tax.

Research methods. In the process of research, empirical methods were used - study of documentation, theoretical methods - inductive and deductive methods of generalizing empirically obtained data, statistical methods.

The theoretical and methodological basis of the study was the works of domestic authors such as S.A., Bogolyubova, V.F. Tarasova, B.V. Erofeeva, V.G. Pankova, Yu.A. Krokhina, Yu.F. Kvashi, I.M. Alexandrova, A.V. Petrova, S.P. Kavelina and others.

The thesis consists of an introduction, 3 chapters, a conclusion, and a list of references.

Chapter 1Theoretical aspects of land tax administration

1.1 Concept of tax administration

Recently, in acts of authorities and literature in relation to the field of taxation, the term “tax administration” has been used. However, there is no statutory definition of this term in regulatory legal acts. Analysis of the use of the above term allows us to conclude that there is no single approach among scientists and practitioners. In one case, tax administration refers to the activities of tax authorities, in another - the procedure for calculating and paying taxes, and sometimes - any activity related to the taxation system. It should be taken into account that it is tax administration that influences the goals and priorities in the work of tax authorities, their system and internal organization, and therefore it is first necessary to determine its essence.

In the literature, different points of view are expressed about the concept of “tax administration”. So, according to A.V. Ivanov, tax administration in a broad sense is understood as a system of measures carried out by the Government of the Russian Federation and other federal executive bodies aimed at optimizing the tax component of the revenue part of the consolidated budget of Russia. At the same time, the system of tax administration measures includes: - planning the volume of tax revenues to the budget; - preparation of federal programs for a unified financial and tax policy of the Russian Federation;

Preparation of draft federal laws on taxes and taxation within the framework of the legislative initiative of the Government of the Russian Federation; - direct control over the receipt of taxes into budget accounts; - collection of arrears, prosecution for tax violations (tax administration in a narrow sense)[ 15 ].

A similar definition of this term is given in the Large Explanatory Dictionary of Tax Terms and Norms, in which tax administration is interpreted, firstly, as a system for managing the tax process as a whole (in a broad sense), and secondly, as managing the activities of tax authorities in exercising tax control and tax collection (in the narrow sense).

However, M.Yu. Orlov understands tax administration as the activities of authorized government bodies related to the implementation of the functions of tax control and holding guilty persons accountable for tax offenses, since in these functions the administrative powers of tax controllers are fully realized [27].

In contrast to the above-mentioned points of view of A.Z. Dadashev and A.V. Lobanov understand tax administration, first of all, as an organizational and managerial system for implementing tax relations, including “a set of forms and methods, the use of which is intended to ensure tax revenues into the Russian budget system.”

Let us consider the following administrative and legal categories, such as “administration”, “public administration”, the understanding of which will serve as the basis for defining the concept of “tax administration”.

The word administration corresponds to the Latin “direction”, “management”. Henri Fayol (a representative of the school of administrative management) argued that to administer means to foresee, organize, command and control. The American Encyclopedia defines public administration as “all activities aimed at carrying out the decisions of government.”

In Russian literature, “administration” is understood as what the administration, administrators (bodies or a set of persons who manage, direct the actions of people) do, i.e. management, leadership of people. Thus, the meaning of the word “administration” in Russian fully corresponds to the word “management”.

In management science, the term “management” is understood as a continuous process of influencing the object of management (individual, team, technological process, enterprise, state) to achieve optimal results with the least expenditure of time and resources. At the same time, depending on the characteristics of the relationships being managed, the main types of management are distinguished: social, ideological, state, economic [28].

Public administration (public administration), unlike other types of management, regulates socio-economic relations in society on the basis of various kinds of regulations, and also manages the government bodies themselves.

Public administration is implemented in the relationships between government bodies and various types of non-state actors. “These social relations develop both within the state apparatus itself (intra-organizational, internal apparatus), and at the junction of the relations “state - civil society” (“external” relations).”

Based on the above, it can be argued that tax administration is part of the state management system of tax relations.

In accordance with Article 2 of the Tax Code of the Russian Federation, tax relations include relations on the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of tax control, appealing acts of tax authorities, actions (inactions) of their officials and bringing to liability for committing a tax offense. [ 1 ]

Tax legal relations in the science of financial law are understood as public financial relations regulated by the norms of tax law that arise regarding the establishment, implementation and collection of taxes from individuals and organizations.

Therefore, one should agree with the opinion of M.Yu. Orlova, that relations for the establishment, introduction and collection of taxes and fees do not belong to management relations, therefore they should not be included in the concept of tax administration.

Only bodies of administrative jurisdiction can engage in management activities on behalf of the state; in the field of taxation, such bodies are the tax authorities, and when moving goods across the customs border of the Russian Federation - the federal executive body authorized for control and supervision in the field of customs affairs - the customs authorities that use rights and bear the responsibilities of tax authorities to collect taxes in accordance with the customs legislation of the Russian Federation, the Tax Code of the Russian Federation, and other federal laws on taxes. It is these bodies, on behalf of the state, that are participants in the relations that arise in the process of tax control, appealing acts of tax authorities, actions (inaction) of their officials and holding them accountable for committing a tax offense. Thus, it can be argued that in their activities the functions of public administration or tax administration are practically implemented, and tax administration is a type of public administration implemented in a certain area - in the field of taxation.

Administrative activities, or administration (management), involve the performance of general functions. This is an analysis of the situation - a study of the state of affairs, ongoing processes in society; forecasting – justification of prospects, development of management strategy and anticipation of its results; programming – development of specific action programs; regulation - the establishment of a certain legal regime for a particular activity; organization – determination of structures and personnel to carry out assigned tasks; coordination - harmonization of all actions or efforts; control – checking the compliance of the results with the goals set.

Thus, tax administration should be understood as a system of state management of tax relations, including the implementation of tax control and work with tax debts, the provision of information services to taxpayers, as well as holding guilty persons accountable for tax offenses, consideration of complaints against acts of tax authorities, actions (inactions) ) their officials and direct management of the tax authorities system.

The purpose of tax administration is to ensure complete and timely control over the payment of taxes and fees by taxpayers in accordance with tax legislation.

Tax administration has the following functions: planning, accounting, control and regulation. Each of the functions uses its own forms, methods and techniques to achieve the tasks assigned to it, i.e. your toolkit.

The foregoing allows us to conclude that tax administration is an executive-administrative activity carried out by government bodies on the basis and in pursuance of the law.

Shortcomings in tax administration lead to an increase in tax violations, a decrease in tax revenues to the budget and an imbalance in the actions of authorized government bodies.

1. 1. Taxpayers, elements of taxation; 1. 2. Land Registry; 1. 3. Tax benefits; 1. 4. Timing and procedure for paying tax

Land tax is determined by Chapter 31 of the Tax Code of the Russian Federation and local regulations, as well as the laws of the federal cities of Moscow and St. St. Petersburg. Land tax is a local tax.

1. 1 Individuals Taxpayers Taxpayers are individuals who own land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession (clause 1 of Article 388 of the Tax Code of the Russian Federation). Individuals are not recognized as taxpayers in relation to land plots that they have under the right of gratuitous use, including the right of gratuitous fixed-term use, or transferred to them under a lease agreement.

1. 1 Object of taxation, tax period The object of taxation is land plots located within the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), on the territory of which the tax was introduced (Article 389 of the Tax Code of the Russian Federation). Land plots that are part of the common property of an apartment building are not recognized as an object of taxation. Tax period – 1 Year

1. 1 The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, as of January 1 of the year, which is the tax period, according to the state real estate cadastre. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation.

1. 1 Tax rates cannot exceed 0.3 percent in relation to land plots: 1) Classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production; 2) Occupied with housing stock and engineering infrastructure facilities of the housing and communal services complex; 3) Purchased (provided) for personal subsidiary farming, gardening, truck farming or livestock farming, as well as summer cottage farming; 4) Limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Article 27 of the Land Code of the Russian Federation); In relation to other land plots cannot exceed 1.5 percent

1. 1 Legal entities Taxpayers Tax payers are organizations that own land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession (clause 1 of Article 388 of the Tax Code of the Russian Federation). In relation to land plots included in the property constituting a mutual investment fund, management companies are recognized as taxpayers. Organizations are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous use, including the right of gratuitous fixed-term use, or transferred to them under a lease agreement.

1. 1 Object of taxation, reporting period The object of taxation is land plots located within the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), on the territory of which the tax was introduced. Reporting period – 1 year

1. 1 Not recognized as objects of taxation 1) Land plots withdrawn from circulation in accordance with the legislation of the Russian Federation; 2) Land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by particularly valuable objects of the cultural heritage of the peoples of the Russian Federation; 3) Land plots from the forest fund lands; 4) Land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund; 5) Land plots included in the common property of an apartment building.

1. 1 The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, as of January 1 of the year, which is the tax period. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation.

1. 1 Tax rates cannot exceed 0.3% in relation to land plots: 1) Classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production; 2) Occupied with housing stock and engineering infrastructure facilities of the housing and communal services complex; 3) Purchased (provided) for personal subsidiary farming, gardening, truck farming or livestock farming, as well as summer cottage farming; 4) Limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Article 27 of the Land Code of the Russian Federation); In relation to other land plots cannot exceed 1.5 percent

1. 2 Land Registry Since 2015, the tax calculation mechanism has changed significantly. The payment amount is now calculated from the cadastral value. According to paragraph 2 of Art. 390 of the Tax Code of the Russian Federation, the cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation. To establish the cadastral value of land plots, a state cadastral valuation of land is carried out, and the information itself about the cadastral value of land is entered into the State Land Cadastre, where the value of the land plot is indicated depending on the category of land.

1. 2 Information on the cadastral value of land plots, according to clause 14 of Art. 396 of the Tax Code of the Russian Federation, is provided to taxpayers in the manner established by Decree of the Government of the Russian Federation dated 02/07/2008 N 52 “On the procedure for bringing the cadastral value of land plots to the attention of taxpayers.” Information on the cadastral value of land plots in the form of the cadastral number of the property and its cadastral value is provided by the territorial body of Rosreestr upon a written application from the taxpayer. Information on the cadastral value of land plots is posted on the official website of Rosreestr on the Internet.

1. 3 Tax benefits for individuals The following are exempt from paying land tax: 1) individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, 2) in relation to land plots used for the preservation and development of their traditional way of life, management and crafts; Section 1. Management of social systems. Kirillov A.V.

The tax base is reduced by a tax-free amount of 10,000 rubles per person for the following categories of taxpayers: 1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory; 2) disabled people of disability groups I and II; 3) disabled people since childhood; 4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations; 5) individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities; 6) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.

1. 3 Tax benefits for legal entities The following are exempt from paying land tax: 1) organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions; 2) organizations - in relation to land plots occupied by public state highways; 3) religious organizations - in relation to land plots owned by them on which buildings, structures and structures are located 4) for religious and charitable purposes; 5) all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80% - in relation to land plots used by them to carry out their statutory activities;

6) organization of folk artistic crafts - in relation to land plots located in places of traditional existence of folk artistic crafts and used for the production and sale of folk artistic crafts; 7) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation - in relation to land plots used to preserve and develop their traditional way of life, farming and crafts; 8) organizations - residents of a special economic zone, with the exception of organizations specified in clause 11 of Article 395 of the Tax Code of the Russian Federation - in relation to land plots located on the territory of a special economic zone, for a period of five years from the month of the emergence of ownership of each land plot;

1. 4 Terms and procedure for paying tax for individuals The amount of tax is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate, unless otherwise provided by paragraphs 15 and 16 of Article 396 of the Tax Code of the Russian Federation. Payment of land tax is made by taxpayers to the budget at the location of the land plot in the manner and within the time limits established by the regulatory legal acts of the representative bodies of municipalities (laws of Moscow, St. Petersburg and Sevastopol). The tax payment deadline for individuals is no later than December 1 of the year following the expired tax period.

1. 4 Terms and procedure for paying tax for legal entities The amount of tax is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate, unless otherwise provided by paragraphs 15 and 16 of this article; During the tax period, taxpayers pay advance tax payments, unless otherwise provided by a regulatory legal act of the representative body of a municipality (laws of the federal cities of Moscow, St. Petersburg and Sevastopol). The tax and advance payments of the tax are subject to payment by taxpayers in the manner and within the time limits established by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol). The tax payment deadline for taxpayers - organizations cannot be set earlier than February 1 of the year following the expired tax period.