LAND FEE AS A COMPONENT OF PROPERTY TAX: THE ROLE IN THE FORMATION OF LOCAL BUDGETS AND RESERVES FOR INCREASING REVENUES

The article analyzes the fiscal significance of the payment for land in the formation of the financial basis of local self-government, identifies the reasons for failing to receive this type of revenues into local budgets and reserves their increase, and also investigates the impact of fiscal tax innovations on strengthening the role of land payment as a source of local content budgets.