Land tax: source of replenishment, and an incentive to improve land use

Abstract

This article discusses the functioning of the land tax in the tax system of the Republic of Kazakhstan.
The mechanism of functioning of the land tax. The analysis of the role of land tax in the tax revenues of the
state budget for 2013-2015 GG Land tax is a direct tax, they are directed to the object of taxation, property
taxes are taxen- are difficult to hide from the tax. Land tax applies to fixed taxes, and enter fully into the
local budget revenues. The article deals with some problems in the functioning of the land. Comprehensive
study of theoretical aspects of functioning of tax on property and approaches to its construction in
the world can help to optimize operating in Kazakhstan, property tax and land tax. Therefore, the research
methods and techniques of land valuation and determination of the tax base in this area is quite relevant.