LAND TAX LEVIED ON LEGAL ENTITIES
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Abstract
This article analyzes the economic essence of land tax levied on legal entities, its role within the tax system, as well as the procedures for its determination and collection mechanisms. The paper examines the legal framework of land taxation, tax rates, tax incentives, procedures for calculation and payment, as well as existing problems and directions for improvement. The results of the study are useful for legal entities, tax authorities, economists, and researchers conducting scientific studies in this field.
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References
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