On the issue of privileges when collecting land tax from religious organizations
In this article, the author analyzes in detail certain economic and managerial aspects of establishing benefits in the administration of land tax, shows negative trends in regulation. land tax is a significant means of replenishing the local budget and contributes to the development of municipal territories, ensuring the financial stability of both environmental and social local systems. However, the establishment of land tax benefits for certain categories of legal entities is not always justified. Tax exemption usually refers to a statutory exception to the general rule. So, in the Tax Code of the Russian Federation, privileges are established for non-profit religious organizations. As a result of the study, it was concluded that in the legislation of the Russian Federation it is necessary to more clearly define the parameters of their own religious activities and charity.