Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time. The research provides a discussion on the changes in tax formation, development, and administration in Latvia to understand better the essence of immovable property tax.

Detailed comparative analysis of basic lines of agrarian transformations in China and Russia has been done, its results have been analysed. Not only conceptual differences of the agrarian policy in those countries are demonstrated, but also consequences of concrete political decisions for the development of the branch. The differences are stipulated mainly by two groups of factors. The first of them is the opposite approaches to transforming land relations and the entire system of agrarian relations.

Taking Krasnodar region as an example, the necessity of developing and implementing of the scientifically based system for preserving and raising the soil fertility is proven. The adaptation of agriculture to specific features of natural landscapes is needed for its introduction. Concrete designs must be performed taking into account specific features in agricultural organizations with various forms of ownership, dimensions and directions.

Since the economic recession in Latvia, the national debt in September 2010 amounted to 4.717 billion lats. The study confirms significant impact of downward trends of the economy of Latvia on the national budget performance indicators in 2009. One of the most commonly mentioned and controversial indicator is the real estate tax that has to be imposed also on the land. The aim of this study is to analyse and assess the system of the Land Fund of Latvia and features of tax application.

В статье рассмотрены наиболее важные региональные особенности для разработки и обоснования экономически эффективного механизма использования земельных ресурсов региона и определение пространственно-временных тенденций использования сельхозугодий для основных землепользователей на основе рассмотрения различных экономических параметров, так как сельскохозяйственное землепользование республики в различных зонах характеризуется своими особенностями , обусловленными природными, социально-экономическими и историческими факторами, которые следует учитывать при управлении агропромышленным комплексо

In the article the questions of the land and real estate taxation, objects’ cadastral and market price, land relations forming and their role in social and economic development of the region are considered.

В статье рассматриваются вопросы налогообложения земли и недвижимого имущества, кадастровой и рыночной цены объектов, формирования земельных отношений и их роли в социально-экономическом развитии региона.

There are three main real property taxes in Lithuania and all of them are applied to different persons and are calculated using different methodology. The revenue from real property taxes in different countries varies from 0.1% to 3% of GDP but in Lithuania it is even less than 0.1%. This revenue is allocated to municipal budget. Improvement of real property taxation system, changes in taxable value or introduction of new real property tax can increase revenue from taxation and encourage municipalities to improve living surrounding and infrastructure.

In course of the research there were considered the problems of the land taxation. Special role of land tax in the system of rationalization of land use was revealed. The experiences of different countries about land taxes were analyzed. As a result of realized research it was offered the transformation of the taxation system of immovable, including the land, based on imposition of single tax on the immovable for the conditions of the Republic of Belarus.

In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate into the world economy are among the key drivers of this achievement. The reform of tax policy and administration has been a vital part of this transition. This is leading to a fundamental change in the composition of taxpayers, from large state-owned enterprises (SOEs) and foreign-invested companies to a myriad of small and medium private enterprises.

The objectives of the study are to provide data which can be compared between economies on a like-for-like basis; to facilitate the benchmarking of tax systems within relevant economic and geographical groupings, which can provide an opportunity to learn from peer group economies; and to enable an in-depth analysis of the results which can be used to help identify good practices and possible reforms. The private sector plays an essential role in contributing to economic growth and prosperity.

Taxes are the price you pay for civilization. Taxes provide government revenues, and those who pay them have a stake in the system and in how government spends its money. Taxes are lifeblood of a stable and prosperous society. In the wake of the global economic downturn levying tax in even more difficult. With large structural deficits in the big developed economies, fiscal policy has never been under so much public scrutiny.

This paper examines a process - the spontaneous enclosure of the range by livestock owners - which may rise new problems but also permit new approaches to the development of the African livestock industry. Drawing on case material from Sudan and Somalia, the opening section of the paper discusses some of the spontaneous range enclosure.