Гуманитарные и юридические исследования (Sep 2021)
LEGAL REGULATION OF ESTABLISHMENT OF LAND BENEFITS ON LAND TAX FOR RESIDENTS OF TASED IN SINGLE-INDUSTRY TOWNS
Abstract
In the Russian Federation, more attention is paid to the development of single-industry municipalities, including through the creation of territories of advanced social and economic development (TASED) in them. The creation of the TASED implies the establishment of a special regime for doing business, including the provision of tax benefits to residents. Since land tax benefits are not fixed by the Tax Code of the Russian Federation, such a duty by law rests with the representative bodies of municipalities, since the agreement on the establishment of the TASED provides for the obligation of the executive-administrative body of the municipal formation to develop and introduce the corresponding legal act into the representative body of the municipal formation. The article discusses the features of establishing land tax benefits by representative bodies of municipalities. By the example of a number of single-industry towns (analysis of municipal legal acts), differences are shown in the moment of establishment and expiration of the tax benefit, as well as the period for which it is granted. The conclusion is drawn about the need to consolidate the tax privilege on land tax for residents of TASED in the Tax Code of the Russian Federation. The tax incentive can be called stimulating for residents of TASED, since the funds released from the payment of land tax can be used to develop investment projects. On the other hand, for municipalities burdened with the obligation of the federal legislator to provide benefits, compensation for shortfalls is necessary, especially for those municipalities where the land tax makes up a significant share in the revenues of local budgets. Ways to resolve this issue are proposed.
