PROBLEMS OF DEFINING THE TAX BASE FOR COMMUNALLY OWNED LAND OF UNITED TERRITORIAL COMMUNITIES

In the article, on the basis of the analysis of theoretical sources, land, tax law and judicial practice, it is considered that their normative monetary estimation is the basis for determining the tax base for land for state and communal property. It is analyzed that representative bodies of the joint territorial communities do not have the authority to carry out normative monetary valuation of land plots of communal property of agricultural purpose which are located outside of settlements, but they are the administrators of these lands. It is argued that a failure to use the land for agricultural purposes prior to the conduct of its normative monetary valuation for the purpose of transferring it in rent, at the same time, is a breach of the principles of management and of pay, leading to losses of local budgets. The conflicts of land and tax legislation are highlighted when determining the basis for taxation of land, and ways of overcoming them are substantiated. The emphasis is placed on the need for the legislative regulation of this issue and the author formulates relevant proposals.