Authors:
T. V. ZYRYANOVA, doctor of economical sciences, professor,
S. B. ZYRYANOV, candidate of technical sciences, associate professor,
A. O. ZAGURSKI, postgraduate student, deputy chief accountant,
Ural State Agrarian University (42 K. Liebknehta str., 620075, Ekaterinburg),
LLC «LION» (3, 40 Electricians str., 620017, Ekaterinburg).
Abstract. Tax policy of local authorities on the use of land resources should be not only cost-effective, but also in parallel to solve a number of tasks such as determining the correct full and effective use of land. This article examines the tax legislation, judicial arbitration practice in the field of taxation and land use, namely the question of the application of the preferential rate of land tax in respect of agricultural land. The problem of the research topic is that on the way to optimize the tax burden, business entities neglect the direct purpose of using the land for the further obviously illegal application of the preferential tax rate. In the article the analysis of tax legislation, judicial and arbitration practice on the question of the legality of the application of preferential rates for land tax are considered the practice of arbitration of disputes on land relations, revealed the list of circumstances that affect the application of the taxpayer preferential rates of land tax. On the basis of the study the authors developed an algorithm for monitoring the legality of the application of preferential rates for land tax.
Keywords: land tax, agricultural land, type of permitted land use.
