Comparative analysis of land value taxation in Ukraine and the Russian Federation

The article is devoted to the comparative analysis of systems of the land value taxation in Ukraine and the Russian Federation. A special attention is given to setting the land value tax rates, the tax concessions and the tax base of the analyzed countries. The article provides the assessment and analysis of the latest changes in tax legislation concerning the land use fees; the commonalities and differences in the land value taxation of both states have been considered. The possibility of utilizing the experience gained by the countries under analysis for the development of the land taxation system of the Donetsk People's Republic has been considered. A range of directions for the improvement of the land tax usage efficiency has been offered.