Legal regulation of land tax payment in cities by the citizens of the Republic of Belarus

Abstract

Purpose: analysis of the legislation in force in the Republic of Belarus, regulating the procedure for land tax payment in cities by the citizens of the Republic of Belarus in order to develop recommendations for improving the legislation in this area. The scientific novelty of the article is that it constitutes a comprehensive analysis of the state of legislative regulation of the order of land tax payment in the cities by the citizens of the Republic of Belarus and proposes improvement directions of the legislation regulating the area of legal relations. Field of application: the results of the research can be used in law enforcement by specialists of organizations engaged in the management of real estate, students of law and land management, scientists and teachers researching tax and land law. In the introduction, the Author reviews normative legal acts regulating the procedure of payment of land tax in cities by the citizens of the Republic of Belarus, draws attention to the special status of urban lands for legislative regulation. In the main part of the article the Author presents the content of the main elements of the land tax in the cities paid by the citizens of the Republic of Belarus, special emphasis is placed on the legislative consolidation of benefits for the payment of land tax in the cities for the citizens of the Republic of Belarus. In conclusion are given the main conclusions made by the Author based on the results of the research. The Author suggests ways to further improve the legislative regulation in the field of law.