LAND FEES: A COMPARATIVE LEGAL ANALYSIS OF THE LEGISLATION OF THE REPUBLIC OF UZBEKISTAN AND THE RUSSIAN FEDERATION
Authors:
1.
Tashkent State Unviersity of Law
(starshiy nauchnyy sotrudnik-soiskatel')
Russian Federation
Russian Federation
Type:
Article
Pages:
from 105
to 108
Status:
Published
Received:
13.06.2017
Accepted:
10.07.2017
Published:
10.07.2017
Subject area:
UDK 34 Право. Юридические науки
BBK 67 Право. Юридические науки
BBK 67 Право. Юридические науки
Language:
Russian, English
Keywords:
payment, tax, land, standard price, property, rent, land legislation, tax legislation.
Abstract (English):
The article contains the analysis of the Constitution and laws of the Republic of Uzbekistan and the Russian Federation in the sphere of land ffes. The analysis is carried out on the basic provisions on land, environmental, tax and civil legislation. It defines the specific features of the system of payment for land in the studied countries. In article the essence of the principle of land fees uses as a basic principle of nature, the conditions of the item and requirements in the system of economic-legal mechanism. The essence of such purposes of the principle of fees, as replenishment, promotion of environmental management, improve the efficiency of environmental activities. The author studied the main forms of land fees in the legislation of the aforementioned countries and revealed a general economic and legal mechanisms of land fees in the legislation of the two countries. Also he determined the characteristics and the differences in the provisions of the Uzbek and Russian legislation on issues such as rent of land, the procedure for establishing tax rates for land, etc. As a result the author made a few proposals for improvement of the land legislation of the states under consideration. The most important features of the system of land tax in Uzbekistan were defined in present article such as species, the subjects of land tax, the single land tax, procedure of establishment, change and cancellation, the status of rents, assignments of benefits for a land tax, a specific system of differentiating land tax rates. There were also mentioned similar rules of the land, tax and civil legislation of the Republic of Uzbekistan and the Russian Federation in the sphere of land fees. It is concluded that the most democratic and liberal way of the formation of land value is the market price. It is proposed to fix the fee for any harm to the earth as a species of land rent.
The article contains the analysis of the Constitution and laws of the Republic of Uzbekistan and the Russian Federation in the sphere of land ffes. The analysis is carried out on the basic provisions on land, environmental, tax and civil legislation. It defines the specific features of the system of payment for land in the studied countries. In article the essence of the principle of land fees uses as a basic principle of nature, the conditions of the item and requirements in the system of economic-legal mechanism. The essence of such purposes of the principle of fees, as replenishment, promotion of environmental management, improve the efficiency of environmental activities. The author studied the main forms of land fees in the legislation of the aforementioned countries and revealed a general economic and legal mechanisms of land fees in the legislation of the two countries. Also he determined the characteristics and the differences in the provisions of the Uzbek and Russian legislation on issues such as rent of land, the procedure for establishing tax rates for land, etc. As a result the author made a few proposals for improvement of the land legislation of the states under consideration. The most important features of the system of land tax in Uzbekistan were defined in present article such as species, the subjects of land tax, the single land tax, procedure of establishment, change and cancellation, the status of rents, assignments of benefits for a land tax, a specific system of differentiating land tax rates. There were also mentioned similar rules of the land, tax and civil legislation of the Republic of Uzbekistan and the Russian Federation in the sphere of land fees. It is concluded that the most democratic and liberal way of the formation of land value is the market price. It is proposed to fix the fee for any harm to the earth as a species of land rent.
Keywords:
payment, tax, land, standard price, property, rent, land legislation, tax legislation.
payment, tax, land, standard price, property, rent, land legislation, tax legislation.
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