ПРОБЛЕМЫ ПРИМЕНЕНИЯ НАЛОГОВЫХ ЛЬГОТ В ЗЕМЕЛЬНОМ НАЛОГООБЛОЖЕНИИ

In article are analyzed particularities of the using the tax privileges on ground tax. The Author pays attention to existence integer spectrum of the problems in this sphere, which require the thought-outed decisions. In spite of the fact that is it in the near future planned compaction of the structure of the tax system RF, expressed in appearance of the new property tax in lieu thereof ground of the tax, taxes on property organization and physical persons, problems of the privileges remain actual.