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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 this, the level of collection of land tax into local budgets increases its importance.

To the main goals land taxation include the formation of the revenue side of local budgets, stimulation of 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 for financing 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.

Target thesis- study of 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. During the research process, 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 1. THEORETICAL 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, the statutory definition specified term V normative legal acts absent. 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 of work tax authorities, their system and internal organization, and therefore, first of all, it is 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 amount 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 about 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.

1.2 general characteristics land tax

In accordance with paragraph 1 of Art. 17 of the Tax Code of the Russian Federation, a tax is considered established only if the taxpayers and elements of taxation are determined, namely: the object of taxation; the tax base; taxable period; tax rate; tax calculation procedure; procedure and deadlines for tax payment. These tax components in the terminology of the Constitutional Court of the Russian Federation are called “essential elements of a tax liability”; in the theory of tax law - “mandatory elements of the legal composition of a tax”. The concept of “mandatory” is used as a contrast to optional elements (for example, tax benefits).

Payers of land tax were considered when characterizing the subject composition of legal relations for the payment of land tax. Now let's look at each of the elements of land tax.

The object of taxation is established by Art. 389 Tax Code of the Russian Federation. They recognize land plots, with the exception of land plots withdrawn from circulation and limited in circulation. No other criteria for determining the object of land tax are given.

Parts of land plots and land shares are not listed among the objects of taxation. At the same time, parts of land plots are independent objects of land relations (Article 6 of the Land Code of the Russian Federation). A land plot is defined as a part of the earth's surface (including the soil layer), the boundaries of which are described and certified in the appropriate manner. A land plot can be divisible and indivisible. Divisible is a land plot that can be divided into parts; Each of these parts, after division, forms an independent land plot, the permitted use of which can be carried out without transferring it to land of a different category, with the exception of cases established by federal laws. Consequently, parts of indivisible land plots are excluded from taxation. The object of land tax is the land plots themselves, and not certain transactions with them (purchase and sale, donation, etc.).

Land shares cannot be the object of taxation, since, according to Art. 38 of the Tax Code of the Russian Federation, tax is imposed only on an object that has cost, quantitative or physical characteristics. In essence, they represent a share in the common ownership of a land plot. A share in the right can be the object of civil legal relations, but not taxation. In relation to land tax, the object in this case will be the land plot itself, the legal status of which is complicated by the multiplicity of subjects of rights to it.

Tax base in accordance with Art. 17 of the Tax Code of the Russian Federation is one of the main elements of taxation, without the definition of which a tax cannot be considered established. The basis for calculating the amount of tax payable is the cost characteristics of the taxable object - the cadastral value of the land plot. Thus, the legislator connects the concepts of “tax base” and “object of taxation”. The cadastral value of land plots is determined during the state cadastral valuation of land in accordance with Decree of the Government of the Russian Federation of April 8, 2000 N 316. The results of the state cadastral valuation of land are contained in the state land cadastre.

The tax period is defined as a calendar year (Article 393 of the Tax Code of the Russian Federation). It is possible to establish a reporting period for the payment of advance payments (by representative bodies of local government when introducing a tax on their territory). Reporting period is determined based on the procedure for calculating the amount of tax - on an accrual basis from the beginning of the year. Accordingly, they will be the first quarter, half a year and nine months of the calendar year. For taxpayers - individuals not registered as individual entrepreneurs, the possibility of establishing a reporting period is not provided.

The tax rate is calculated according to Art. 394 Tax Code of the Russian Federation. Basic rates are: 0.3% - in relation to agricultural land and housing land; 1.5% - in relation to other lands.

Specific rates are introduced by regulatory legal acts of municipal bodies and cannot exceed the base rates established by the Tax Code of the Russian Federation.

The adoption of the head of the Tax Code of the Russian Federation on land tax will allow, over time, to resolve the pressing issue of using indexation coefficients for land tax rates. For a long period, it has been the subject of litigation, including by the highest courts (see, for example, Resolution of the Constitutional Court of the Russian Federation of February 6, 2004 N 48-O and Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 23, 2004 N 5063/03 ). Now, after the establishment of a new procedure for calculating the land tax rate, the need for annual indexation of rates will no longer be necessary.

The procedure for calculating tax is established by Art. 396 of the Tax Code of the Russian Federation and is determined in a standard way - as the percentage share of the tax base corresponding to the tax rate. In relation to land plots under housing construction conditions, increasing coefficients are applied:

K2 - during the first three years of design and construction;

K4 - in subsequent periods until the moment of state registration;

K2 - when carrying out individual housing construction by individuals.

The case of the taxpayer's rights to a land plot arising (terminating) during the tax period is regulated in detail. In this case, a coefficient is applied in the form of the ratio of the number of months the payer has the rights to 12 months of the year. For example, if a land plot was purchased in May 2004, then the tax is calculated with a coefficient of 8/12, where 8 is the number of months the land plot was owned during the calendar year.

The procedure and deadlines for paying taxes are regulated by Art. 397 of the Tax Code of the Russian Federation and are subject to establishment by the representative bodies of municipalities when introducing a tax on their territory, cities of federal significance - by the legislative bodies of the constituent entities of the Russian Federation.

Procedure and deadlines for submission tax reporting regulated by Art. 398 Tax Code of the Russian Federation. Let us note that Art. 17 of the Tax Code of the Russian Federation they are not classified as mandatory elements of tax. However, all newly adopted chapters of the Tax Code of the Russian Federation invariably regulate the issues of submitting tax reporting for a specific tax. The reporting forms for land tax are: tax declaration; calculation of advance payments; tax notice.

The tax return and calculations are submitted to the tax authority at the location of the land plot. The deadline for submitting the declaration is February 1 of the year following the expired tax period. The deadline for submitting the calculation of advance payments is no later than the last day of the month following the expired reporting period.

The procedure and deadlines for sending tax notices are contained in Art. 52 of the Tax Code of the Russian Federation. The tax authority sends a notification no later than 30 days before the payment is due. The tax notice must indicate the amount of tax to be paid, the calculation of the tax base, and the deadline for paying the tax. A tax notice can be handed over to the head of an organization (its legal or authorized representative) or an individual (his legal or authorized representative) personally against a signature or in another way confirming the fact and date of its receipt. If these persons evade receiving a tax notice, it is sent by registered mail and is considered received after six days from the date of its sending. Since sending a notification is the responsibility of the tax authorities, then general rule Individual taxpayers are not required to pay tax until notification is received.

Land tax benefits are established in the following forms: tax exemption; deduction from the tax base in a fixed amount - 10,000 rubles. (tax deduction).

Compared to the Law of the Russian Federation “On Payment for Land,” the list of persons who do not pay land tax has been sharply reduced. However, certain categories of persons previously exempt from paying tax are now entitled to apply a tax deduction (for example, Heroes Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory). Some categories of persons who previously did not have land tax benefits are now entitled to a tax deduction (for example, persons entitled to receive social support as a result of nuclear tests at the Semipalatinsk test site). Cases of tax exemption are listed in Art. 395 Tax Code of the Russian Federation.

The following are exempt from paying land tax:

1) organizations - in relation to land plots occupied by public state highways;

2) organizations - in relation to land plots directly occupied by mobilization objects and special purpose objects;

3) 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;

4) religious organizations - in relation to land plots owned by them on which buildings, structures and structures for religious and charitable purposes are located;

5) all-Russian public organizations of disabled people - 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) indigenous peoples of the North, Siberia and the Far East of the Russian Federation - in relation to land plots used for the preservation and development of their traditional way of life, farming and crafts;

8) scientific organizations- in relation to land plots located under buildings and structures used by them for the purposes of scientific (research) activities.

Deductions from the tax base are established in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation in relation to:

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;

2) disabled people who have the third degree of limitation of the ability to work, as well as persons who have I and II groups of disability established before January 1, 2004 without issuing a conclusion on the degree of limitation of the ability to work;

3) disabled people since childhood;

4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled combatants;

5) individuals entitled to receive social support 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”;

6) 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;

7) 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.

The reduction of benefits in the form of complete exemption from land tax at the federal level corresponds to the trends in the development of Russian legislation at the present stage. At the same time, representative bodies of local self-government have the right to retain full exemption from payment of land tax for individual categories persons on the territory of their municipalities.

The subject composition of legal relations for the payment of land tax is predetermined by the provisions of part one of the Tax Code of the Russian Federation and the peculiarities of the legal status of participants in tax relations established by Chapter. 31 Tax Code of the Russian Federation. This composition includes:

taxpayers;

tax authorities;

others government bodies and local governments;

other persons.

The question of including in the subject composition of legal relations for the payment of land tax of municipalities as lower level public authority (this is caused, in particular, by the attribution of land tax to local taxes) is controversial.

Indeed, local governments are endowed with rights and responsibilities in relation to the payment of land tax. Representative bodies of local self-government act on behalf of a public legal entity - a municipality - when establishing a tax. The executive bodies have some powers over its administration.

However, in general, the participation of a municipality as a subject of public law in the relations under consideration is reduced to the establishment and introduction of land tax (i.e., it should be considered as a subject of a certain group of tax relations (one of those listed in Article 2 of the Tax Code of the Russian Federation)). At the same time, the municipality is not a direct participant in the relationship for paying land tax, but only its bodies are. The concepts of “subjects” and “participants of tax relations” do not coincide in scope: the first is broader than the second. This provision indirectly confirms Art. 9 of the Tax Code of the Russian Federation, according to which municipalities are not included as participants in relations regulated by the legislation on taxes and fees.

Taxpayers. In the subject composition of the relationships under consideration, it is more logical to divide them into three groups:

organizations ( Russian organizations, foreign organizations);

individual entrepreneurs;

individuals not registered as individual entrepreneurs.

The legal status of these groups differs from each other. The strongest difference can be seen between organizations and individual entrepreneurs, on the one hand, and individuals, on the other.

Taxpayer organizations. Payers of land tax can be organizations - both residents and non-residents. The concept of “tax residency” in relation to legal entities is not regulated by current legislation. A legal fact giving rise to the obligation to pay land tax is the location of a land plot under the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Article 5 of the Land Code of the Russian Federation vested foreign legal entities limited rights to acquire land ownership.

Taxpayers are individual entrepreneurs. Their legal status has a number of significant differences from taxpayers - individuals. In the subject structure of relations for the payment of land tax, they are placed by the legislator on a par with organizations - they have a comparable scope of rights and obligations, namely organizations and individual entrepreneurs:

determine the tax base independently (the latter - only in relation to land plots used for business activities);

calculate the amount of tax (advance tax payments) independently;

submit a tax return and calculation of advance payments to the tax authorities (individuals pay tax on the basis of tax notices);

pay three advance payments quarterly during the calendar year (for individuals, more than two advance payments cannot be established);

pay tax no earlier than the deadline for submitting a tax return (February 1 of the year following the expired tax period).

Taxpayers are individuals. The concept of “individual” for the purposes of the Tax Code of the Russian Federation includes citizens of the Russian Federation, foreign citizens and stateless persons. Thus, among individuals - payers of land tax on the basis of Art. 388 of the Tax Code of the Russian Federation can also be non-residents. The concept of “non-resident individuals” is defined by the legislator in reverse. In accordance with Art. 11 of the Tax Code of the Russian Federation, tax residents are individuals who are actually located on the territory of the Russian Federation for at least 183 days in a calendar year. Chapter 31 of the Tax Code of the Russian Federation does not clearly establish whether foreign citizens and stateless persons who are on the territory of the Russian Federation for less than six months or who are completely absent from its territory are payers of land tax. From the literal interpretation of Art. 388 follows a positive answer.

In accordance with paragraph 2 of Art. 5 of the Land Code of the Russian Federation, foreign citizens and stateless persons, as well as foreign legal entities, may have land plots on the territory of the Russian Federation by right of ownership. However, a number of restrictions have been established.

So, according to paragraph 3 of Art. 15 of the Land Code of the Russian Federation, these persons cannot have ownership of land plots that are located in border territories according to the list established by the President of the Russian Federation by virtue of Law of the Russian Federation of April 1, 1993 N 4730-1 “On the State Border of the Russian Federation”. They can own land plots for agricultural purposes only on a lease basis (Article 8 of Federal Law No. 137-FZ of October 25, 2001 “On the entry into force of the Land Code of the Russian Federation”). In addition, foreign citizens, stateless persons and foreign legal entities cannot have ownership of land plots in other specially designated territories of the Russian Federation in accordance with federal laws.

Tax authorities. In the subject composition of the relations under consideration, tax authorities act with a general status, i.e. a standard set of rights and obligations. For example, as with other taxes on individuals, tax authorities determine the base for land tax without the participation of payers - on the basis of information provided by other government bodies.

One of the main powers of tax authorities is to record taxpayers and objects of taxation. In accordance with paragraph 5 of Art. 83 of the Tax Code of the Russian Federation, registration and deregistration of an organization or individual with the tax authority at the location of the real estate they own are carried out on the basis of information reported by authorized bodies.

According to paragraph 4 of Art. 391 and paragraph 11 of Art. 396 of the Tax Code of the Russian Federation, tax authorities receive information about the cadastral value of land plots (and, accordingly, about taxpayers) from three independent sources: state land cadastre authorities; authorities for registration of rights to real estate and transactions with him; municipal authorities.

Other authorities. The participation of other authorities in relations with the payment of land tax is determined by two factors: the need to establish the tax and its individual elements at the local level, as well as to obtain independent and reliable information about the object of taxation by tax authorities.

Among other government bodies included in the subject structure of relations regarding the payment of land tax, the following groups are particularly distinguished:

representative bodies of local self-government;

executive bodies of local self-government (if they are created in the relevant municipality; otherwise, their powers are exercised by representative bodies);

bodies involved in maintaining the state land cadastre;

bodies carrying out state registration of rights to real estate and transactions with it.

The legislator made a reservation regarding cities of federal significance. The powers of local governments to regulate land tax have been redistributed in favor of the state authorities of the constituent entities of the Russian Federation. This provision should not be considered as a violation of the constitutional principle of independence of local self-government. The reason for the exception to the general rule lies in the complexity of the administrative-territorial structure and the duality of the legal status of cities of federal significance - Moscow and St. Petersburg. Pursued goal legal regulation- unification of the tax payment procedure in the territories of adjacent municipal districts.

1.3 Problems of land tax administration in modern Russia

In accordance with the Tax Code of the Russian Federation, since 2006, land tax has been fully transferred to the budget of municipalities, and its calculation is based on the cadastral value of land plots.

According to changes to the Tax Code of the Russian Federation, since 2006, the bodies of the Federal Tax Service of the Russian Federation can no longer rely, when administering the collection of land tax, on the data accumulated and used by them during the entire previous period, but must rely on data provided by the bodies of Rosnedvizhimost (on taxable objects) and Rosregistration (about the rights holders of land plots), as well as on data from local government bodies, which is a rather labor-intensive process and can be delayed due to possible discrepancies between federal and local regulations, which takes a long time to establish.

For the entire previous period, only no more than 20-30% of the total number of land plots for which there are title documents have undergone state cadastral registration and, accordingly, data can be provided by Rosnedvizhimost. Meanwhile, for the obligation to pay land tax to arise, registration of land plots with the state cadastral register is not a mandatory requirement; it is sufficient to have the title documents and data necessary for calculating the land tax (data certifying the location of the land plot in a specific assessment zone, the type of permitted use of the land plot, area of ​​the land plot, information about the copyright holder).

In addition, when making the transition to use, the Federal Tax Service of the Russian Federation almost everywhere encountered a situation where data from the indicated sources of federal bodies for the most part do not agree with each other, are incomplete, unreliable and do not allow even collecting land tax without a lot of additional work to improve the quality of the data. in previously collected volumes, despite the general increase in tax rates per unit area of ​​land.

As a result, in most municipalities across all constituent entities of the Russian Federation there is a significant decline in land tax collection.

As a result of the work carried out to improve the quality of data, the collection of land tax began to increase, but it also became clear that, firstly, most of the land tax cannot be charged due to the massive phenomenon of incompleteness and unreliability of the data required for this, and secondly, at the current pace of work to improve the quality of data by the specified federal executive authorities, the ability to collect a significant part of the land tax has been irretrievably lost. Since land tax is classified as local taxes, most municipalities are currently subsidized, maintaining the current situation slows down the implementation of local government reform, does not allow the budgets of many municipalities to become self-sustaining, and requires annual transfers amounting to tens of billions of rubles from the budgets of higher levels.

A similar situation occurred in the municipalities of the Republic of Buryatia.

In fact, all municipalities were divided into 2 groups:

(1) a smaller one, in which local governments took an active part in improving the completeness and reliability of data, including spatial data, on land plots and their legal owners, and where land tax revenues increased several times in relation to the original plans;

(2) large, in which there was not such an active participation of local governments - in them, the land tax collection plans were either not fulfilled, or were adjusted downwards at the end of the year, or were slightly overfulfilled.

One cannot ignore the naturally arising question of how much the increase in land tax revenue is due to the work of the local government to increase the completeness and reliability of the data provided for the collection of land tax, and to improve interaction and mutual assistance with other participants in the process, and how much is due to an increase in the amount of tax to be collected for the same land plots with the same legal holders as before, by changing the methodology for its calculation.

The analysis shows that, with a general increase in land tax rates per unit area, we can confidently conclude that the increase in the tax due to changes in the methodology for the municipality as a whole is compensated by an increase in the number of discrepancies in the Federal Tax Service data, for which the tax was previously collected, and the Rosnedvizhimost data ( about objects) and Rosregistration (about copyright holders) provided for tax collection.

Land tax has become more difficult to collect, because... The Federal Tax Service is now forced to use many data sources, the coordination of which is a separate complex problem, in solving which the local government bodies of the municipality are most motivated. As a result, where work on interaction between local government and territorial bodies of federal executive bodies is not intensified, the increase in land tax is insignificant, and increases sharply when working on such interaction.

In addition, an important issue is the planning of land tax revenues and the construction, taking it into account, of a system of relationships between the budgets of the municipal district and settlements, as well as higher budgets, including monthly planning and ongoing monitoring of its implementation.

The existing principle “based on the achieved level of tax collection in the previous year, taking into account the rate of its growth for the previous year” slows down the development of processes for increasing the collection of land tax, since it does not imply the presence of objective restrictions in the dynamics of growth in land tax collection, and does not assume, as a basis, taking into account real opportunities for increasing collection of land tax in the context of land plots and their legal holders, the quality of data about them and the unit costs of increasing it, which in general will increase as the measures are implemented. The transition to planning the collection of land tax according to the principle “according to the potential collection of land tax and the costs of achieving it in the context of specific land plots” requires introduction in the municipality information system maintaining a balance sheet and register of land plots, including information about their legal owners.

Today, about 90% of the land plots on which apartment buildings are located are not subject to land tax; the budgets of settlements and urban districts do not receive corresponding income. In houses that are being built and rented out now, land plots are formed and problems with collecting land tax, as a rule, do not arise; this applies to all other multi-apartment residential buildings.

The algorithm of actions should be as follows:

The tax authority must have a tax base in relation to land plots occupied by multi-apartment buildings residential buildings registered in the cadastral register, does not calculate and notify taxpayers - individuals the amount of land tax payable to the settlement budget;

To determine the tax base, it is necessary to obtain from the regional department of Rosnedvizhimost a database of all owners in the building and each owner's share of the land plot occupied by an apartment building;

The regional department of Rosnedvizhimost, in accordance with Federal Law No. 28-FZ “On the State Land Cadastre”, does not have the right to enter into cadastral passports for land plots information about all legal holders of a land plot occupied by an apartment building, without the owners carrying out state registration of rights to the shares belonging to each of them land plot;

To carry out state registration of rights to a land plot, the owners of the premises must submit to the registration service an application written on behalf of each owner, attaching a copy of the passport, copies of documents confirming the ownership of the premises in the house of each owner, information about the calculated share of the land plot belonging to each owner. Failure to provide documents of at least one owner will result in the registration service refusing to register rights to the land plot under the entire apartment building.

It is practically impossible to collect and submit a complete package of the above documents. As a result, the tax for lands granted as common ownership to owners of residential premises in multi-apartment residential buildings is not calculated, is not brought to the attention of taxpayers and does not go to the budgets of settlements and urban districts. Using this algorithm of actions, land tax for multi-apartment residential buildings cannot be collected.

Many residents of Buryatia have to pay penalties for late payment of land tax. As the press service of the Office of the Federal Service for State Registration, Cadastre and Cartography for the Republic reported, this is due to the lack of information about the addresses of over 100 thousand landowners. In turn, without knowing the address of the land owner, the Cadastral Chamber of Rosreestr cannot notify him in a timely manner about changes in the cadastral value of the site.

As a result, landowners, primarily legal entities, make incorrect land tax payments and after three years receive notice that they must pay large sums of money.
To avoid overpayment and loss of money, you must apply to enter information about the address of the copyright holder in the state real estate cadastre. The procedure is free of charge.

The situation with incorrect payments would improve if landowners themselves were more interested in the fate of their plots. Another way out of this situation is e-mail: owners of land plots can leave their e-mails, to which notifications will be sent.

According to information provided by local government bodies of municipal districts, the estimated number of unclaimed land shares in the Republic of Buryatia is about 32,000 units. over an estimated area of ​​500,000 hectares. The largest number of unclaimed land shares is in Mukhorshibirsky (80.5%), Tarbagataisky (59.7%), Zaigraevsky (56.5%), Bichursky (53%), Kyakhtinsky (41%).

Currently, Orient LLC is carrying out work on the coordinate description of borders as part of the implementation of Federal Law No. 131-FZ “On general principles organization of local self-government in the Russian Federation", which was adopted on October 6, 2003 and established, among other things, the territorial principles of the organization of local self-government in the Russian Federation.

The description of boundaries is a spatial reference to the administrative-territorial division of our republic, as a result of which the boundaries of the territories of all municipalities will be reflected in the state real estate cadastre.

To date, descriptive boundaries have been established. At the same time, the border line itself between municipalities, for example, one millimeter thick on the map, corresponds to 100 meters on the ground, and this, you will agree, is quite a significant distance.

This situation and the lack of information about the boundaries of municipalities in the state real estate cadastre often led to land disputes and inaccuracies in determining the location of land plots in a particular municipality. In turn, if the location of the land plot is incorrectly determined, the land tax is also credited incorrectly, which changes the revenue base of the municipality.

Thus, a coordinate description of the boundaries of municipalities is necessary both to avoid land disputes and to clarify the revenue base of municipalities.

CHAPTER 2 ANALYSIS OF THE SYSTEM OF LAND TAX ADMINISTRATION IN THE REPUBLIC OF BURYATIA

2.1 Analysis of the execution of revenues of the consolidated budget of the Republic of Buryatia

Tax revenues of the consolidated budget of the Republic of Buryatia in 2010 amounted to 16,412,520.6 thousand rubles, or 108.8% of the annual plan; 2011 -20,062,590.9 thousand. rub., or 105.6% of the annual plan; 2012 - 22,125,705.7 thousand rubles, or 101.6% of the annual plan (Table 2.1)

Table 2.1 - Main indicators of execution of the consolidated budget of the Republic of Buryatia by income for 2010-2012, thousand rubles*

“REPORT on the results of the control event “Checking the effectiveness of the administration of land tax by tax authorities, as well as their interaction with territorial ...”

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From the decision of the Board of the Accounts Chamber of the Russian Federation dated January 16, 2015 No. 1K (1012) “On the results of the control measure “Checking the effectiveness of the administration of land tax by tax authorities, as well as their interaction with the territorial divisions of federal

executive authorities and local governments in the Moscow and Ryazan regions in 2012-2013"":

Approve the report on the results of the control event.

Send the submission of the Accounts Chamber of the Russian Federation to the Office of the Federal Tax Service of Russia for the Moscow Region.

Send information letters to the First Deputy Chairman of the Government of the Russian Federation I.I. Shuvalov, the government of the Moscow region, the government of the Ryazan region, the Ministry economic development of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Service for State Registration, Cadastre and Cartography.

Send information about the main results and a report on the results of the control event to the Federation Council and the State Duma of the Federal Assembly of the Russian Federation.

REPORT on the results of the control event “Checking the effectiveness of the administration of land tax 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”

Reason for carrying out the control measure: clause 2.7.2.1 of the Work Plan of the Accounts Chamber of the Russian Federation for 2014.

Subject of the control activity: Activities of federal and territorial executive authorities to form a tax base for the calculation and payment of land tax, as well as documents and materials confirming these activities.

Objects of control activities Ministry of Economic Development of the Russian Federation (Moscow) (on request), Department Federal service state registration, cadastre and cartography for the Moscow region, Office of the Federal Service for State Registration, Cadastre and Cartography for the Ryazan Region, branch of the Federal State Budgetary Institution "Federal Cadastral Chamber of the Federal Service for State Registration, Cadastre and Cartography" for the Moscow Region, branch of the Federal State Budgetary Institution "Federal Cadastral Chamber of the Federal Service" state registration, cadastre and cartography" for the Ryazan region, administration of the Krasnogorsk municipal district of the Moscow region, administration of the municipal formation "Ryazan municipal district of the Ryazan region", Federal Tax Service (Moscow) (on request), Federal Service for State Registration, Cadastre and Cartography (Moscow) (on request), Inspectorate of the Federal Tax Service for Krasnogorsk, Moscow Region, Interdistrict Inspectorate of the Federal Tax Service No. 22 for the Moscow Region, Office of the Federal Tax Service for the Moscow Region, Office of the Federal Tax Service for the Ryazan Region.

Goals of the control measure Goal 1. Assess the effectiveness of interaction between tax authorities and federal executive authorities.

Goal 2. Assess the effectiveness of interaction between tax authorities and executive authorities of the constituent entities of the Russian Federation and local governments on issues of land tax administration.

Goal 3. Assess the effectiveness of land tax administration by tax authorities.

Goal 4. To determine compliance with the current legislation of the execution by Rosreestr and the Federal State Budgetary Institution “FKP Federal Service for State Registration, Cadastre and Cartography” of powers in the field of state registration of rights to land plots and transactions with them, state cadastral registration and state cadastral valuation of land plots.

Goal 5. Determine compliance with current legislation with the execution of powers by municipalities in the field of land relations.

Goal 6. Check the accuracy of the tax base formed by the tax authorities for calculating land tax in 2012.

Audited period of activity: 2012-2013, expired period 2014.

Brief description of individual provisions related to the subject of inspection During the implementation of this control activity, 3 federal executive authorities (hereinafter referred to as the federal executive authority) and 4 subordinate territorial bodies and institutions performing the functions of: developing state policy and legal regulation in the field of land relations (Ministry of Economic Development of Russia), in the field of taxes and fees (Federal Tax Service of Russia, Federal Tax Service of Russia for the Moscow and Ryazan regions, Inspectorate of the Federal Tax Service of Russia for Krasnogorsk, Moscow Region, MI Federal Tax Service of Russia No. 22 for the Moscow Region), implementation of state cadastral registration and state registration of rights for real estate, land management and state monitoring of land (Federal Service for State Registration, Cadastre and Cartography, including branches of the Federal State Budgetary Institution "Federal Cadastral Chamber of the Federal Service for State Registration, Cadastre and Cartography" in the Moscow and Ryazan regions); 2 local authorities (administration of the Krasnogorsk municipal district of the Moscow region and the Ryazan municipal district of the Ryazan region), using the example of which the performance of functions in terms of legal regulation of the turnover of lands included in municipalities, including the establishment of land tax rates and the provision of benefits, is analyzed (within the scope of competence).

As part of the audit, both the effectiveness of interaction between executive authorities at various levels on issues of involving land in circulation and paying land tax, and the use of such an important tool as the cadastral value of land, as well as the problems arising in connection with its determination and the mechanisms used, were analyzed to solve them.

Administration of land tax by tax authorities, as well as their interaction with territorial divisions of federal executive authorities and local governments on issues of registration of rights to real estate and transactions with it and the involvement of new objects in tax circulation are carried out in accordance with the Constitution of the Russian Federation, Land and Tax Codes of the Russian Federation .

Results of the control event

1. An analysis of the receipt of land tax in the revenues of the budget system of the Russian Federation and municipalities, its dynamics for 2007-2013 for the Russian Federation as a whole, for the Moscow and Ryazan regions are presented in Appendix No. 3.1 (appendices are not published in the Bulletin).

The share of land tax in property taxes in the Russian Federation as a whole ranges from 16.7% in 2007 to 17.3% in 2013.

At the same time, in the Moscow and Ryazan regions this figure is significantly higher, in 2013 - 27.3% and 24.6%, respectively, which indicates the significant role of land tax in the revenues of local budgets of these constituent entities of the Russian Federation.

2. The following participants are included in the legal relations regarding the circulation of land plots and the payment of land tax (land tax legal relations, hereinafter - LNP).

First of all, the owner (proprietor) of a land plot, an individual or legal entity who has the rights to use and dispose of land plots registered with the Federal Service for State Registration, Cadastre and Cartography (hereinafter referred to as Rosreestr) for a constituent entity of the Russian Federation 1.

The powers to register rights to real estate are determined by Decree of the Government of the Russian Federation dated June 1, 2009 No. 457 “On the Federal Service for State Registration, Cadastre and Cartography” (the Regulations on Rosreestr were approved).

Thus, Rosreestr is the second participant in the ZNP.

It should be noted that direct state registration of rights to real estate is carried out by the territorial bodies of Rosreestr 2 on the basis of an application from the copyright holder 3.

In accordance with Decree of the President of the Russian Federation of December 25, 2008 No. 184 1, the Federal Registration Service was renamed the Federal Service for State Registration, Cadastre and Cartography.

Order of the Ministry of Economic Development of Russia dated October 5, 2009 No. 395 approved the Model Regulations on the territorial body of the Federal Service for State Registration, Cadastre and Cartography. Orders of Rosreestr dated October 28, 2009 No. 320 and April 19, 2010 No. P/179 approved the Regulations on the Rosreestr departments for the Ryazan and Moscow regions, respectively.

Registration of rights to real estate is carried out in accordance with Part 1 of Article 1 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it.”

At the same time, Article 57 of the Constitution of the Russian Federation determines that everyone is obliged to pay legally established taxes and fees.

Thus, in accordance with the legislation of the Russian Federation, the payment of taxes and fees is mandatory, and the registration of rights to real estate that arose before the entry into force of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with him” - declarative.

By Order of Rosreestr dated March 11, 2010 No. P/93, the powers of the cadastral registration body are vested in the federal state institutions “Land Cadastral Chamber” (hereinafter referred to as the Cadastral Chamber) for the constituent entities of the Russian Federation 4, which are the third parties to these ZNP.

In accordance with the provisions on branches, the Cadastral Chambers maintain the state real estate cadastre; provision of information entered into the state real estate cadastre; determination of the cadastral value of newly registered real estate objects and real estate objects in respect of which there has been a change in their quantitative and (or) qualitative characteristics; acceptance of documents for state registration of rights to real estate and transactions with it (hereinafter referred to as the Unified State Register of Real Estate) and issuance of documents based on the results of the execution of the specified public service.

In accordance with Article 24.12 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter Federal Law of July 29, 1998 No. 135-FZ), the state cadastral valuation is carried out by decision of the executive body of state power of the subject of the Russian Federation Federation, which is the customer of the work to determine the state cadastral value.

Thus, the constituent entities of the Russian Federation and appraisers carrying out state cadastral valuation of lands in accordance with the above law are the fourth and fifth participants in the ZNP.

The state cadastral valuation of land plots is carried out in relation to land plots registered in the state real estate cadastre (hereinafter referred to as the State Real Estate Cadastre), the list of which is compiled by the Cadastral Chamber.

By orders of the State Committee of the Russian Federation on Land Policy dated February 15, 2000 No. 23 and May 16, 2000 No. 104-13, federal state institutions “Land Cadastral Chamber” were created for the Moscow and Ryazan regions, respectively.

The sixth participant in the Land Tax Code are local government bodies that manage land plots of undemarcated state property5, as well as to which the powers to establish rates and tax benefits for land tax6 are delegated and the obligation to provide information about land plots to the cadastral registration authorities is established to ensure the information content of the State Property Committee 7.

The seventh and final participant in the ZNP is the Federal Tax Service, which exercises the authority to organize information exchange with Rosreestr of information about land plots and their legal owners, as well as to administer land tax in accordance with the Tax Code of the Russian Federation through its territorial tax authorities.

The interaction diagram of participants in land legal relations is presented below:

3. As stated above, the procedure for registering rights to land plots, as well as entering information about land plots into the State Property Committee, is of a declarative nature. At the same time, Article 15 of the Federal Law of July 24, 2007 No. 221-FZ “On the State Real Estate Cadastre”

These powers are determined by the Land Code of the Russian Federation, Federal Law No. 131-FZ of October 6, 2003 “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, Law of the Moscow Region of June 7, 1996 No. 23/96-03 “On the Regulation of Land Relations” in the Moscow region".

In accordance with Article 394 Tax Code In the Russian Federation, tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg).

Decree of the Government of the Russian Federation dated February 3, 2014 No. 71 approved the Rules for the sending by state authorities and local governments of documents necessary for entering information into the state real estate cadastre, to the federal executive body authorized in the field of state registration of rights to real estate and transactions with him, cadastral registration and maintenance of the state real estate cadastre, as well as the requirements for the format of such documents in electronic form.

(hereinafter referred to as Federal Law No. 221-FZ of July 24, 2007) established cases of mandatory sending by state authorities and local government bodies to the State Committee for Taxation of information on the establishment or change of boundaries, as well as the characteristics of land plots.

At the same time, the urban and rural settlements of the Krasnogorsk district of the Moscow region (with the exception of the rural settlement “Ilyinskoye”) and the Ryazan district of the Ryazan region do not keep records of the total area of ​​land plots in the territory of the corresponding municipal entity, with the exception of land plots in municipal ownership, and, as a result, , municipalities do not have information not only on the area of ​​land plots registered on their territory, but also on their categories and forms of ownership.

The corresponding powers to record land plots are absent in the charters and regulations of municipal districts, urban and rural settlements.

In addition, the planning and rational use of land, as well as the implementation of territorial development, is hampered by the lack of master plans for urban and rural settlements that are part of the Krasnogorsk municipal district, which were developed but not approved (at the time of the control event they were being approved by the government of the Moscow region) .

The master plan of the city of Krasnogorsk, approved on November 25, 1996, and the master plan of the Krasnogorsk municipal district, approved by the decision of the board of the Ministry of Construction Complex of the Moscow Region on November 20, 2000, are not reliable, taking into account the changes made to the boundaries of land plots of the Krasnogorsk municipal district (in connection with the annexation in 2012, a number of territories to Moscow).

In the Ryazan region, in violation of paragraph 11 of the Regulations on information interaction in maintaining the state real estate cadastre, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 618 “On information interaction in maintaining the state real estate cadastre,” the administration of the Ryazan municipal district in 2012-2013 did not an extract from the approved master plan and an extract from the section of land use and development rules defining the boundaries and content of territorial zones, a list of coordinates of characteristic points of the boundaries of territorial zones, as well as a list of types of permitted use of land plots for each territorial zone, since work on marking the boundaries of settlements that are part of a rural settlement , and no boundaries of territorial zones were drawn.

As part of the implementation of the Rules for sending by state authorities and local government bodies the documents necessary for entering information into the state real estate cadastre, to the federal executive body authorized in the field of state registration of rights to real estate and transactions with it, cadastral registration and maintenance of the state real estate cadastre , as well as requirements for the format of such documents in electronic form, approved by Decree of the Government of the Russian Federation of February 3, 2014 No. 71, and the previously valid Regulations on information interaction in maintaining the state real estate cadastre, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 618 “On information interaction in the maintenance of the state real estate cadastre”, as well as in order to organize the information content of the State Property Committee, the branch of “FKP Rosreestr” in the Moscow region carried out work to conclude agreements on interaction and mutual information exchange with municipal districts and urban districts of the Moscow region (hereinafter referred to as agreements) . Thus, 78 agreements were concluded in 2011, 9 in 2012, 9 in 2013, and 12 in 2014.

The terms of the concluded agreements define the procedure, establish cases and deadlines for the mandatory sending of documents to the State Property Committee for cadastral registration and (or) making appropriate changes.

In addition, within the framework of concluded agreements and if technically possible, the Cadastral Chamber for the Moscow Region has assumed obligations to provide quarterly cadastral information in the form of cadastral maps of the corresponding territory of the municipal formation of the Moscow Region in the forms established by order of the Ministry of Economic Development of Russia dated October 19, 2009 No. 4 “On establishing a list of types and composition of information on cadastral maps.”

In the presence of concluded agreements on information interaction and data exchange in the Moscow region, as well as in the established obligation of local government bodies (state authorities of subjects) to provide documents to the cadastral registration authorities to ensure the information content of the State Property Committee, a discrepancy has been established between the data on land plots and the total area , and by their total number in the databases of branches of “FKP Rosreestr”

and Rosreestr departments for the Moscow and Ryazan regions 8.

At the same time, the FKP Rosreestr and the Rosreestr departments for the Moscow and Ryazan regions are working to compare and harmonize the State Property Committee and Unified State Register databases, as a result of which in the Moscow region from 2012 to October 1, 2014, data on 2,339,313 land plots (or 93, 4% of the total number of land plots registered in the Unified State Register), of which for 232,100 land plots the data on cadastral numbers did not match, and for 20,178 land plots the Unified State Register data are not comparable with any entry in the State Property Committee database (including 17,466 land plots the rights to the plots were registered, while their status in the State Property Committee was listed as “archive” or “cancelled”; for 2,448 land plots of the forest fund category, the rights were not registered, and their cadastral registration was not carried out).

In the Ryazan region, according to the Rosreestr Office for the Ryazan region, when verifying data from the Unified State Register and the State Property Committee, information on 327,937 land plots was compared (or 98% of the total number of plots in the Unified State Register). 2%, or 6946 land plots, did not pass verification for the following reasons:

For 1,703 land plots there is no information about rights, while there is no information about the emergence of other rights;

For 745 land plots, the rights to which are registered in the Unified State Register, the State Property Committee shows the status “archived” or “cancelled”.

The work being done to reconcile databases for land plots in the Moscow and Ryazan regions is insufficient; the following significant deviations in the indicators should be noted.

4. According to the Unified Interdepartmental Information and Statistical System of Rosstat, as of January 1, 2013, the total area of ​​the Moscow region is 4445.9 thousand hectares.

At the same time, according to the Cadastral Chamber for the Moscow Region, as of January 1, 2013, they were registered in the State Property Committee 3389142. Rosstat Resolution No. 61 of August 6, 2007 approved form No. 22-1 “Information on the availability and distribution of land by categories and forms of ownership "

small plots with a total area of ​​6663.9 thousand hectares, which is 2084.0 thousand hectares more than the same indicator of Rosstat.

Data from the Cadastral Chamber for the Moscow Region on the total area of ​​all land plots registered in the State Property Committee exceeds the total area of ​​the Moscow Region by 65.4%, which is due to the following reasons.

In accordance with the Federal Law of January 2, 2000 No. 28-FZ “On the State Land Cadastre”9, the Procedure for maintaining the state register of lands in the cadastral region (section “Land Plots”

GZK-1-S.O-05-02-01), approved by order of Roszemkadastre dated June 15, 2001 No. P/11910, when maintaining the state land cadastre, which functioned before the creation of the State Land Cadastre, there was a practice of forming and entering cadastral land into the state register district as a separate land plot with the area of ​​all lands within the boundaries of the cadastral quarter. Subsequently, within the boundaries of this cadastral quarter, land plots were registered for cadastral registration, while the area of ​​the previously registered land plot formed by the boundaries of the cadastral quarter was not reduced.

When registering a land plot formed by division or allotment from a land plot previously registered in the cadastre for cadastral registration, no connection with its source was established in boundary documents or the software package of the Unified State Register of Lands (hereinafter referred to as the Unified State Register of Lands). As a result, after registering the right to a new land plot, the transformed land plot in the database did not acquire the “archive” status.

Information on land plots from the forest fund lands was repeatedly entered into the State Property Committee in relation to the same forest areas, but with differences in area and address characteristics, which led to duplication of information.

Thus, in the State Property Committee there is duplication of areas in relation to individual land plots. Thus, as of January 1, 2014, the area of ​​agricultural land according to Rosreestr is 1664.9 thousand hectares, according to the State Property Committee - 2283.2 thousand hectares. Lost force due to the adoption of Federal Law No. 66 of May 13, 2008 -FZ “On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law of July 24, 2007 No. 221-FZ “On the State Real Estate Cadastre”.

Lost force due to the order of the Ministry of Economic Development of Russia dated January 12, 2010 No. 2 “On the recognition as invalid of certain acts of the Federal Land Cadastre Service of Russia.”

or 37.1% more, the area of ​​forest land according to Rosreestr is 1775.5 thousand hectares, according to the State Committee for Natural Resources - 1.9 times more (3419.2 thousand hectares).

It should be noted that as of October 1, 2014, 1,559,572 land plots with a total area of ​​4,565.03 thousand hectares, or 62% of the total area of ​​all registered land plots in the Moscow Region, do not have information about the coordinates of the boundaries of the land plots.

This circumstance is due to the declarative principle of carrying out cadastral registration of information about the location of the boundaries of land plots, as well as a simplified procedure for registering rights to land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture, individual garage and housing construction, which does not require the mandatory determination of land boundaries 11 plots.

In addition, the State Property Committee does not contain information about the boundaries of all municipalities of the Moscow region that have a common border with other constituent entities of the Russian Federation, so, in violation of paragraph 2 of Article 15 of the Federal Law of July 24, 2007 No. 221-FZ, the executive authorities of Serpukhov and Odintsovo municipal districts, as well as the city of Pushchino, did not provide information to the State Committee on the Borders of Municipal Entities.

According to the Unified Interdepartmental Information and Statistical System of Rosstat, as of January 1, 2013, the total area of ​​the Ryazan region is 3960.5 thousand hectares.

According to the Cadastral Chamber in the Ryazan region, as of January 1, 2014, 634,928 land plots were registered, which is 17,425 land plots more than the same figure at the beginning of 2013, the total area of ​​registered land plots increased by 54.8 thousand hectares, or 1.5 %, and amounted to 3777.9 thousand as of October 1, 2014.

hectares, or 95% of the total area of ​​the Ryazan region.

Despite the annual increase in the number of registered plots in the State Property Committee, at the time of the control event there remains 5% of the area of ​​land plots that are not included in the Cadastral Chamber database and, as a result, are not involved in turnover.

It should be noted that in the context of land categories, indicators of the area of ​​land plots registered in the departments of Rosreestr This procedure is established by Article 19 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it.”

–  –  –

Thus, at the time of the control event, it was established that neither Rosreestr, nor the Cadastral Chamber, nor urban and rural settlements of the Moscow and Ryazan regions have reliable information on the area of ​​land, both in general and in terms of categories and forms of ownership of land plots.

5. One of the main elements in land taxation is the cadastral value of the land plot.

5.1. In accordance with the requirements of paragraph 1 of Article 391 of the Tax Code of the Russian Federation, the tax base for land tax is determined in relation to each plot of land in the form of its cadastral value. In this case, the cadastral value on the basis of Article 3 of the Federal Law of July 29, 1998 No. 135-FZ is understood as the value established as a result of a state cadastral valuation or consideration of disputes about the results of determining the cadastral value in court or a commission for the consideration of disputes about the results of determining the cadastral value .

One of the fundamental documents legal framework, directly related to the issues of determining the cadastral value of land in the Russian Federation, is the Decree of the Government of the Russian Federation dated April 8, 2000 No. 316 “On approval of the rules for conducting state cadastral valuation of land,” which establishes the rules for conducting state cadastral valuation of land.

On the territory of the Russian Federation, in the period from 2001 to 2005, a cadastral assessment of lands of all categories was carried out. Work was carried out to fill the Unified State Register databases with information about land plots, including those necessary for calculating land tax. The cadastral assessment revealed many systemic, technical and methodological problems, and therefore the methodological approaches for conducting the cadastral assessment were adjusted. In 2007, they were approved guidelines according to the assessment of lands of settlements 12.

Federal Law No. 135-FZ of July 29, 1998 stipulates that the assessment of the market or other value of land plots is a professional appraisal activity and can be carried out by the appraiser independently, while engaged in private practice, as well as on the basis of an employment contract between the appraiser and a legal entity.

In pursuance of the above law, orders of the Ministry of Economic Development of Russia dated July 20, 2007 No. 254 “On approval of the federal assessment standard “Requirements for an assessment report (FSO No. 3)” and dated October 22, 2010 No. 508 “On approval of the federal assessment standard “Determination of cadastral value” (FSO No. 4)" defines, respectively, the principles of implementation, validity and reliability of the value of valuation objects, including cadastral (as part of the professional judgment of the appraiser, which is reflected in the valuation report), and such mandatory terms (or provisions), How:

Cadastral value (the market value of a property established in the process of state cadastral valuation, determined by mass valuation methods, or, if it is impossible to determine the market value by mass valuation methods, the market value determined individually for a specific property);

Order of the Ministry of Economic Development of Russia dated February 15, 2007 No. 39 “On approval of the Methodological Guidelines for the State Cadastral Valuation of Land in Settlements.”

Valuation objects (real estate objects, information about which is contained in the state real estate cadastre as of the date of valuation), etc.

The Russian Ministry of Economic Development has also developed a number of other methodological recommendations that reflect the specifics of determining the state cadastral valuation of the main categories of land 13. However, these methodological recommendations are not mandatory for use by appraisers.

In addition, the absence of legislatively established norms that allow executive authorities acting as customers of the state cadastral valuation of land plots to influence the quality of the work carried out limits the ability to verify the reliability and objectivity of the results of this assessment 14.

Reports on determining the cadastral value are accepted by the customer of the work only if there is a positive expert opinion from the self-regulatory organization of appraisers (SRO) on the specified report.

The customer of work to determine the cadastral value approves the results of determining the cadastral value within 20 working days from the date of acceptance of the report 16.

5.2. According to the Cadastral Chamber of the Moscow Region, almost 3.5 million land plots were registered in the State Real Estate Cadastre in the region as of January 1, 2014.

Financial and time factors associated with the assessment of a significant number of real estate properties predetermined the choice in favor of the “mass assessment” method, which is based on individual assessment approaches (which takes into account the peculiarities of each assessment object, including the presence of capital construction facilities and infrastructure located on the land plot and other factors), using methods of mathematical statistics.

The state cadastral valuation of land plots, carried out in 2013 in the Moscow and Ryazan regions, was based on information. Orders of the Ministry of Economic Development of Russia approved guidelines for the state cadastral valuation of land dated May 14, 2005 No. 99 (in relation to water fund lands), dated June 23, 2005 No. 138 (in relation to lands of specially protected territories and objects), dated August 12, 2006 No. 222 (in relation to newly formed and existing land plots), dated September 20, 2010 No. 445 (in relation to agricultural lands).

In accordance with the requirements of Article 24.17 of the Federal Law of July 29, 1998 No. 135-FZ, the customer (subject of the Russian Federation) approves the results of the cadastral value of land plots.

15 The specified period is valid from July 22, 2014 in accordance with the amendments made to Article 24.

16 Federal Law of July 29, 1998 No. 135-FZ. In the previous edition, the deadline was 10 working days.

–  –  –

These indicators indicate that the state cadastral valuation of land in the Moscow region does not have a unified approach, and therefore the ratios of UPKZZ by type of permitted use are different.

Thus, for the placement of low-rise residential buildings, including individual residential buildings (hereinafter referred to as individual housing construction), the UPKZZ in the city of Voskresensk is set at 1,535 rubles, and in the city of Lytkarino it is 2.5 times higher than the ruble per 1 sq. m. m, while the UPKSZ for dacha construction, gardening and vegetable gardening in the city of Voskresensk is 42.4%, and in the city of Lytkarino varies from 67.4% to 84.3%, and the ratio of UPKSZ for the placement of garages and parking lots to UPKSZ for placement of individual housing construction is 184.4% and 104.7%, respectively.

A similar situation is developing in other regions of the Russian Federation.

Thus, in the Kaluga region in the regional center (Kaluga) the UPKSZ for the placement of individual housing construction is set at 570.7 rubles per 1 sq. m. m, which is 2.8 times lower than this figure in Obninsk. At the same time, UPKSZ for summer cottage construction, gardening and vegetable farming in Kaluga is 1.6 times higher than the same figure for Obninsk.

In the Kostroma region in the city of Kostroma, the UPKZZ for the placement of individual housing construction is set at 1066.98 rubles per 1 sq. m. m, which is 2.1 times higher than this figure in Volgorechensk. At the same time, the UPKSZ for the placement of office buildings for business and commercial purposes in the city of Kostroma is 1.2 times lower than the same figure in the city of Volgorechensk.

A comparison of UPKSZ across the constituent entities of the Russian Federation showed the following.

In the regional (industrial) center (Kaluga) UPKZZ for hotel accommodation is set at 3539.99 rubles per 1 sq. m. m, which is 2.1 times lower than this figure in the Liskinsky district of the Voronezh region.

In Murmansk (the main sectors of the economy are: fishing and fish processing, sea, railway and road

–  –  –

In the city of Ivanovo, UPKSZ for housing individual housing construction is 16.4 times cheaper than UPKSZ for placing business and commercial buildings, while in Kostroma this ratio is only 2.5 times. Wherein average level wages for the above areas is identical and amounts to about 18.0 thousand rubles. In the city of Blagoveshchensk, the indicated ratio of UPKSZ is 2.6 times, in the city of Vladivostok - 18 times. At the same time, the salary level in Blagoveshchensk is 25.1 thousand.

rubles, in Vladivostok - 34.7 thousand rubles.

In the course of analyzing the UPKZZ of a number of subjects of the Russian Federation, it was revealed that in most regions of the Russian Federation a fixed UPKZZ has been established for certain types of permitted land use throughout the entire territory of the subject.

Thus, in the Astrakhan region, for land plots intended for the location of power plants, structures and facilities serving them, as well as lands occupied by specially protected territories and facilities, urban forests, public gardens, parks, urban gardens, UPKZZ is set at 0.17 and 1215. 17 rubles per 1 sq. m, respectively.

The analysis of the UPKSZ showed the lack of a systematic approach, as well as the use of an incorrect methodology that does not take into account all the factors influencing the cadastral value of a land plot.

5.4. In addition, due to the impossibility of a differentiated approach to determining the value of a specific land plot, during a “mass valuation” the discrepancies in determining the cadastral value reach dozens of times and, as a result, in some cases, the state cadastral valuation of land turns out to be significantly higher than the sale price of land plots.

Thus, from 2012 to October 31, 2014, the administration of the Krasnogorsk municipal district of the Moscow region concluded 920 contracts for the sale of land plots with a total area of ​​407.9 hectares.

The sale price of land plots alienated from undelimited state property under sales contracts was determined in accordance with appraisers' reports. During a random audit of 68 of these contracts, it was established that in 44 cases land plots were sold at 5 or more times lower than their cadastral valuation. For example, a land plot of the category “land of specially protected territories and objects” with cadastral number 50:11:0020201:120, with a total area of ​​12 hectares, with the type of permitted use for placing a holiday home and recreational facilities, with a cadastral value of 261.5 million. rubles sold at a price of 10.0 million rubles, determined in the report of the appraiser LLC EKSON Agency dated March 4, 2013.

Land plot of the category “land of settlements” with cadastral number 50:11:0010107:74, with a total area of ​​0.76 hectares, with the type of permitted use for placement educational institution, with a cadastral value of 35.1 million rubles, was sold 5.4 times cheaper at a price of 6.5 million rubles.

A land plot of the category “land of settlements” with cadastral number 50:11:0010202:152, with a total area of ​​0.22 hectares, with a permitted use for parking, with a cadastral value of 10.4 million rubles, was sold 5.8 times cheaper at a price of 1.8 million rubles.

At the same time, cases have been identified where the cadastral valuation of land plots is lower than the selling price. For example, a land plot of the category “land of settlements” with cadastral number 50:11:0030307:31, with a total area of ​​0.3 hectares, with the type of permitted use for placing a gas station with a range of services (shop, cafe, car wash), with cadastral value 8.8 million rubles sold 1.3 times more expensive at a price of 11.0 million rubles.

It should be noted that there is currently a lease agreement concluded by the administration of the Krasnogorsk municipal district on August 30, 1999 with Kursiv CJSC for the lease of a land plot with cadastral number 50:11:0040213:6, with a total area of ​​4.3 hectares, land category “agricultural land”, with the type of permitted use for agricultural production, the cadastral value of the land plot is determined in the amount of 414.2 thousand rubles. According to the terms of this agreement, the rent is 50.4 thousand rubles per year. At the same time, on the specified land plot with the category “agricultural land”, the “Printing complex” was accepted for operation (acceptance commission act dated May 3, 2005 No. 002188 on the acceptance into operation of the completed construction facility).

If the category of land was changed from agricultural to industrial land, the rent would increase 134 times and could amount to 6,732.8 thousand rubles per year, and the budget of the Krasnogorsk municipal district for the period 2009-2014 would receive an additional 33.9 million rubles.

The administration of the Ryazan municipal district of the Ryazan region concluded 478 contracts for the sale of land plots in 2012-2013. The audit also revealed cases where land plots were sold at a price below their cadastral valuation. For example, a land plot with cadastral number 62:15:0041104:86, with a cadastral value of 108.8 thousand rubles, was sold 3.3 times cheaper at a price of 33.0 thousand rubles. A land plot with cadastral number 62:15:0041104:85, with a cadastral value of 93.6 thousand rubles, was sold 3.2 times cheaper at a price of 29.0 thousand rubles.

Cases have been identified where the cadastral valuation of land plots is lower than the selling price. For example, a land plot with cadastral number 62:15:0060105:97, with a cadastral value of 780.0 thousand rubles, was sold 13.4 times more expensive at a price of 10438.0 thousand rubles. Land plot with cadastral number 62:15:0080217:112, with a cadastral value of 171.6 thousand.

rubles sold 2.3 times more expensive at a price of 404.0 thousand rubles.

5.5. During the control event, the results of the state assessment of land in the Moscow region were selectively analyzed. During the analysis, the results were compared17 17 Order of the Ministry of Ecology and Natural Resources Management of the Moscow Region dated November 27, 2013 No. 566-RM.

–  –  –

A random check showed that systemic errors made during the state cadastral valuation of land using the “mass method” in the Moscow region are typical for all districts of the region.

Thus, in the Chekhov municipal district, cadastral quarter 50:31:0030901 has 148 plots: intended for the placement of low-rise residential buildings, including individual residential buildings - 96 with a range of UPKSZ from 1358.91 to 2234.92 rubles per 1 sq. m. m, intended for summer cottage construction, gardening and vegetable gardening - 49, UPKSZ varies from 711.85 to 1407.43 rubles per 1 sq. m.

m. Cadastral quarter 50:31:0050301 has 749 plots: intended for the placement of low-rise residential buildings, including individual residential buildings - 617 with a range of UPCZ from 748.29 to 2158.21 rubles per 1 sq. m. m, intended for summer cottage construction, gardening and vegetable gardening - 113, UPKSZ varies from 399.55 to 1046.01 rubles per 1 sq. m. meter.

In the Orekhovo-Zuevsky municipal district in the cadastral block 50:24:0040301, there are 93 plots registered: intended for the placement of low-rise residential buildings, including individual residential buildings - 89 with a range of UPKZZ from 742.23 to 1371.07 rubles per 1 sq. meter.

In the Dmitrovsky municipal district, cadastral block 50:04:0130104 has 125 plots: intended for the placement of low-rise residential buildings, including individual residential buildings, - 39 with a range of UPKSZ from 1261.67 to 1911.73 rubles per 1 sq. m. m intended for summer cottage construction, gardening and vegetable gardening - 85, UPKSZ varies from 660.91 to 1334.84 rubles per 1 sq. m. meter.

In the Mytishchi municipal district, cadastral block 50:12:0050310 has 69 plots: intended for the placement of low-rise residential buildings, including individual residential buildings - 59 with a range of UPKSZ from 3797.52 to 5122.49 rubles per 1 sq. m. meter.

In the Voskresensky municipal district, cadastral quarter 50:29:0030605 has 544 plots: intended for the placement of low-rise residential buildings, including individual residential buildings - 522 with a range of UPKSZ from 360.27 to 1390.31 rubles per 1 sq. m. meter.

In the Klin municipal district, cadastral quarter 50:03:0020201 has 108 plots: intended for the placement of low-rise residential buildings, including individual residential buildings - 97 with a range of UPKSZ from 724.29 to 1748.74 rubles per 1 sq. m. meter.

In the Pavlovo-Posad municipal district, cadastral block 50:03:0020201 has 68 plots: intended for the placement of low-rise residential buildings, including individual residential buildings, - 68 with a range of UPKSZ from 958.44 to 1573.60 rubles per 1 sq. m. meter.

As can be seen from the results of the state cadastral assessment of land in the Moscow region carried out in 2013, the cost of land plots has increased significantly. The average values ​​of the specific indicator of the cadastral value of land in settlements in the city of Khimki, Kotelniki, Balashikha, Korolev exceed 5.0 thousand rubles. Thus, a plot of 10 acres in these municipalities has a cadastral value of about 5.0 million rubles, and with a land tax rate of 0.3%, the tax amount will be 15 thousand rubles, which exceeds the average monthly pension in the Moscow region by 3.0 thousand . rubles (calculated).

In general, facts of excess of cadastral value over market value land plots, in connection with which cases of appeal to the commission for the consideration of disputes about the results of determining the cadastral value of land (hereinafter referred to as the Rosreestr commissions) have become more frequent.

The above commissions were created by Rosreestr in accordance with orders of the Ministry of Economic Development of Russia dated February 22, 2011 No. 69 “On approval of the Standard requirements for the procedure for the creation and work of a commission for the consideration of disputes regarding the results of determining the cadastral value” and dated May 4, 2012 No. 263 “On approval of the Procedure the creation and work of a commission for the consideration of disputes about the results of determining the cadastral value and the invalidation of the order of the Ministry of Economic Development of Russia dated February 22, 2011 No. 69 “On approval of the Standard requirements for the procedure for the creation and work of a commission for the consideration of disputes about the results of determining the cadastral value.”

Commissions in the territories of the Moscow and Ryazan regions were created by orders of Rosreestr dated October 24, 2012 No. P/452 and dated December 19, 2011 No. P/513.

According to Rosreestr, in the Russian Federation as a whole, these commissions received 1,351 applications for revision of cadastral value in 2012, in 2013 - 3,953 applications, of which 1,242 applications (92%) and 3,115 (79%) were considered positively in relation to the applicants. , respectively. The commission of the Moscow and Ryazan regions did not receive any applications for revision of the cadastral value results during the specified period.

Over the past period of 2014, the Rosreestr Commission for the Moscow Region reviewed 500 applications for revision of the cadastral value of real estate, of which 450 applications for revision of the cadastral value of 1,323 land plots, 50 for capital construction projects. Based on the results of the commission’s work, 67 positive decisions were made on 542 land plots (50%), while the total total cadastral value of land plots was revised in favor of the applicant and reduced by 300,168.3 million rubles.

Over the past period of 2014, the Rosreestr Commission for the Ryazan Region reviewed 153 applications for revision of cadastral value for 256 land plots, of which 99 applications (65%) were rejected (not accepted for consideration, revision of cadastral value was denied).

54 applications, or 35%, were satisfied, while the cadastral value was reduced in the amount of 3186.3 million rubles, at the same time, for a number of land plots, decisions were made to increase the cadastral value by a total amount of 1110.9 million rubles.

When the cadastral value of land plots is challenged in court by an arbitration court and courts of general jurisdiction, branches of FKP Rosreestr in the Moscow and Ryazan regions are involved as a defendant or an interested party.

In 2012, the courts of the Moscow region considered 72 cases, of which decisions were made in favor of the applicant in 94% (68 cases), in 2013, decisions were made in favor of the applicant - 73% (204 cases). Over the past period of 2014, 463 cases are in progress, of which 62%, or 289 cases, are on claims of legal entities, 38%, or 174 cases, on claims of individuals.

At the time of the control event, the applicants’ demands were satisfied in 121 cases, as a result, the total cadastral value of the disputed land plots decreased by 53364.5 million.

rubles, proceedings in 8 cases were discontinued.

In 2012, the courts of the Ryazan region considered 129 cases, of which decisions were made in favor of the applicant in 77% of cases (99 cases), in 2013 a court case was made in favor of the applicant - 32% of cases (45 cases). Over the past period of 2014, 179 cases are in progress, of which 12%, or 22 cases, were satisfied in favor of the applicant, as a result, the total cadastral value of the disputed land plots decreased by 74%, or by 390.3 million rubles.

In 2012, no writs of execution were received by the Office of Rosreestr for the Moscow Region to pay legal costs for legal proceedings; in 2013, 36.2 thousand rubles were allocated and used from the federal budget; in the current year year as of September 1, 2014 - 892.7 thousand rubles, on issues related to state registration of rights to land plots, in 2012 975.9 thousand rubles were allocated and used from the federal budget, in 2013 - 174 .7 thousand rubles, as of September 1, 2014 - 29.3 thousand rubles.

To pay legal costs for legal proceedings in the Office of Rosreestr for the Ryazan Region on issues related to determining the cadastral value of land, 318.2 thousand rubles were allocated and used from the federal budget in 2012, and in 2013, thousand rubles.

Based on the results of challenging the cadastral value of land plots, monetary penalties under writs of execution from the branch of FKP Rosreestr in the Moscow region amounted to 30.0 thousand rubles in 2012, in 2013 - 129.0 thousand rubles, as of September 1, 2014 thousand rubles.

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Keywords: Land law, Taxation, State and municipal administration, Tax law, Banking and stock exchange business, Land law, Financial management, Budget and budget systems.

The object of the study is the analysis of the conditions of “Administration of land tax”. The subject of the study is to consider individual issues formulated as the objectives of this study.

The purpose of the study is to study the topic “Land Tax Administration” from the point of view of the latest domestic and foreign research on similar issues.

In the process of work, a theoretical and methodological analysis of the topic “Land Tax Administration” was carried out, including the study of theoretical aspects of the study of the phenomenon “Land Tax Administration”, and the nature of the topic “Land Tax Administration” was studied.

As a result of the study, specific ways to solve the problem of “Land Tax Administration” have been identified and quantitatively justified, including some possibilities for solving the problem of “Land Tax Administration” have been identified and trends in the development of the topic “Land Tax Administration” have been identified.

Degree of implementation - proposals and specific activities have been tested in the activities of the organization that served as the basis for educational practice.

The proposed activities, with some specificity, can be used in the work of personnel services of Russian enterprises.

The implementation of the proposed measures allows us to provide a more accurate understanding of the nature and current problems of “Land Tax Administration”.

Review of sources on the topic "Land Tax Administration"

The list of references used in the preparation of this work includes 36 bibliographic sources. Let's characterize some of them:

The identified problem “Land Tax Administration” is discussed in the book “Organizational Income Tax”, published in 2002 and containing 464 pages. From the description of the book we can conclude that

The publication contains Chapter 25 “Organizational Profit Tax,” Part Two of the Tax Code of the Russian Federation, updated as of the date of publication, methodological recommendations for the application of Chapter 25 “Organizational Profit Tax,” Part two of the Tax Code of the Russian Federation, the system tax accounting, recommended by the Ministry of Taxes of Russia, classification of fixed assets included in depreciation groups, as well as the form of the corporate income tax declaration and instructions for filling it out. Explanations were given by the Ministry of Taxes of Russia on the procedure for calculating and paying advance payments of income tax to the budget in the first quarter of 2002 and the procedure for switching in 2002 to determining income and expenses using the cash method. For managers and accountants of enterprises, regardless of their form of ownership, employees of tax authorities, individual entrepreneurs, students of economic faculties of universities.

Also, the problems of regulating modern issues on the topic “Land Tax Administration” are discussed in the monograph “Sales Tax in 2002”. This book was published by the publishing house "Informcenter of the XXI Century" in 2002, contains 236 pages.

The publication systematizes all aspects of the calculation and payment of sales tax, taking into account the changes that occurred after the entry into force of Chapter 26 of the Tax Code of the Russian Federation, and provides the procedure for preparing tax reporting. Specific examples show the procedure for reflecting various business transactions in accounting and tax accounting; complex situations are considered, including the organization of separate accounting of products (goods, works, services) taxed at different rates, calculation of sales tax taking into account industry characteristics, etc. d. All recommendations are given taking into account the requirements of tax authorities when conducting documentary audits. The book can be used as a teaching aid when studying accounting and theory of taxation in higher and secondary educational institutions, as well as in advanced training courses. We hope that it will be useful to a wide range of accountants and managers of organizations and enterprises of all forms of ownership.

A number of topical issues were raised in the book "Sales Tax". S.I. Bakina determined the relevance and novelty of this topic in his study, published in 2002 by the Berator-Press publishing house. The description of the book reads as follows.

The second part of the Tax Code of the Russian Federation has been supplemented with a new section “Regional taxes and fees”, which includes Chapter 27 “Sales Tax”. As before, this tax is regional. It replaces a number of local taxes and fees. Sales tax has its own specifics. In order for an object of taxation to arise, the fact of cash payment is required. At what rate and who pays sales tax? What is subject to this tax? How to calculate sales tax? At what point does the supplier have a taxable object and what date is considered the date of sale? Read about all the innovations established by Chapter 27 in the book “Sales Tax”. The book is intended for accountants, auditors, tax officials, as well as students of economic universities.

In addition, when studying the topic "Land Tax Administration" the following periodic sources were used:

1. Land tax: application of increasing coefficients. T. Dobrinova, "Financial newspaper. Regional issue", No. 50, December 2007.
2. Land tax from A to Z. N.V. Golubeva, “Your budget accounting”, No. 12, December 2007.
3. On the property tax of organizations and land tax. ON THE. Gavrilova, "Tax Bulletin", No. 12, December 2007.
4. About land tax. BUT. Trofimova, "Tax Bulletin", No. 12, December 2007.
5. We determine the land tax rate.... T. Dobrinova, "Financial newspaper. Regional issue", No. 47, November 2007.

Introduction sample

The presented work is devoted to the topic "Land Tax Administration".

The problem of this study has relevance in the modern world. This is evidenced by frequent examination of the issues raised.

The topic "Land Tax Administration" is studied at the intersection of several interrelated disciplines. The current state of science is characterized by a transition to a global consideration of problems on the topic “Land Tax Administration”.

Many works are devoted to research questions. Basically, the material presented in the educational literature is of a general nature, and numerous monographs on this topic examine narrower issues of the problem of “Land Tax Administration”. However, it is necessary to take into account modern conditions when studying the problems of the designated topic.

The high significance and insufficient practical development of the problem of “Land Tax Administration” determine the undoubted novelty of this study.

Further attention to the issue of the “Administration of land tax” problem is necessary in order to more deeply and substantively resolve particular current problems of the subject matter of this study.

The relevance of this work is due, on the one hand, to the great interest in the topic “Land Tax Administration” in modern science, and on the other hand, to its insufficient development. Consideration of issues related to this topic is of both theoretical and practical significance.

The results can be used to develop an analysis methodology for "Land Tax Administration".

The theoretical significance of studying the problem of “Land Tax Administration” lies in the fact that the problems chosen for consideration are at the intersection of several scientific disciplines.

The object of this study is the analysis of the conditions of “Administration of land tax”.

In this case, the subject of the study is to consider individual issues formulated as the objectives of this study.

The purpose of the study is to study the topic “Land Tax Administration” from the point of view of the latest domestic and foreign research on similar issues.

1. Study the theoretical aspects and identify the nature of "Land Tax Administration".
2. Talk about the relevance of the problem of “Land Tax Administration” in modern conditions.
3. Outline the possibilities for solving the topic "Land Tax Administration".
4. Outline the trends in the development of the topic “Land Tax Administration”.

The work has a traditional structure and includes an introduction, a main part consisting of 3 chapters, a conclusion and a bibliography.

The introduction substantiates the relevance of the choice of topic, sets the goal and objectives of the research, characterizes research methods and sources of information.

Chapter one reveals general issues, the historical aspects of the problem of “Land Tax Administration” are revealed. The basic concepts are defined and the relevance of the issues of “Land Tax Administration” is determined.

Chapter two examines in more detail the content and modern problems of “Land Tax Administration”.

Chapter three is of a practical nature and, based on individual data, an analysis of the current state is made, as well as an analysis of the prospects and development trends of “Land Tax Administration”.

Based on the results of the study, a number of problems related to the topic under consideration were revealed, and conclusions were drawn about the need for further study/improvement of the state of the issue.

Thus, the relevance of this problem determined the choice of the topic of the work “Land Tax Administration”, the range of issues and the logical scheme of its construction.

The theoretical and methodological basis for the research were legislative acts, regulations on the topic of work.

The sources of information for writing a work on the topic "Land Tax Administration" were basic educational literature, fundamental theoretical works of the largest thinkers in the field under consideration, the results of practical research by prominent domestic and foreign authors, articles and reviews in specialized and periodical publications devoted to the topic "Land Tax Administration" ", reference books, other relevant sources of information.

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.