IMPROVEMENT OF COLLECTION OF LAND AND PROPERTY TAXES CALCULATED FROM LOCAL BUDGET REVENUES USING FOREIGN EXPERIENCES

Abstract

In the article, the composition of local budget revenues, the role of land tax, which is considered as a local tax, in the budget-tax policy, scientific and theoretical views on the formation of local budget revenues, as well as the organizational, legal and financial foundations of the formation of local budget revenues, the existing land tax in the conditions of tax reforms carried out in our republic today, in particular, the characteristics of these taxes, the experience of foreign countries in order to further improve the effective and productive use of land.