2021
DOI: 10.1051/e3sconf/202124403013
|View full text |Cite
|
Sign up to set email alerts
|

Stimulating the efficient use of agricultural land based on the improved methodology for land tax calculation

Abstract: Article develops recommendations for the use of reducing (incentive) coefficients in land tax calculation of on agricultural lands, taking into account the quality of land and interrelation between an increase and decrease in soil fertility, which leads to an increase in land tax. In calculating land taxation, this is formed based on the normative value of agricultural land. The calculation of the normative value of agricultural land is inextricably linked with the soil quality index (SQI), which determines th… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

0
0
0

Year Published

2021
2021
2021
2021

Publication Types

Select...
5

Relationship

0
5

Authors

Journals

citations
Cited by 14 publications
references
References 13 publications
0
0
0
Order By: Relevance