Stimulating the efficient use of agricultural land based on the improved methodology for land tax calculation
Article develops recommendations for the use of reducing (incentive) coefficients in land tax calculation of on agricultural lands, taking into account the quality of land and interrelation between an increase and decrease in soil fertility, which leads to an increase in land tax. In calculating lan...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2021-01-01
|
| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/20/e3sconf_emmft2020_03013.pdf |