УДК 336.22
M. Khomyakova
The text of the article reveals such an obligation of the landowner as taxation. The author of the study has studied the sources of legal regulation of land taxes, among them the Constitution of the Russian Federation, the Land, Tax and Civil Codes. The acts of the courts of higher jurisdiction, which can be considered as original sources, are given. It is also said about the regional legal regulation of land tax in the subjects of the Russian Federation.
Keywords: land tax; tax; land law; tax law; civil law
