of the Urals

Russian Journal of Agricultural Research

The publication is registered by the Ministry of the Russian Federation
for Affairs of the Press, Television and Radio Broadcasting and Mass Communication Media.
Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

The Journal is included in the list of the leading peer-reviewed scientific journals and publications, which should be published by the main results of theses for the degree of doctor and Ph.D.
The Journal is included in the Russian Science Citation Index.
Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 08 (175) 2018


Зырянова Т. В. доктор экономических наук, профессор Уральский государственный аграрный университет

Зырянов С. Б. кандидат технических наук, доцент Уральский государственный аграрный университет

Загурский А. О. аспирант, заместитель главного бухгалтера ООО «ЛИОН» Уральский государственный аграрный университет



Tax policy of local authorities on the use of landresources should be not only cost-effective, but also in parallel to solve anumber of tasks such as determining the correct full and effective use of land.This article examines the tax legislation, judicial arbitration practice in thefield of taxation and land use, namely the question of the application of thepreferential rate of land tax in respect of agricultural land. The problem ofthe research topic is that on the way to optimize the tax burden, businessentities neglect the direct purpose of using the land for the further obviouslyillegal application of the preferential tax rate. In the article the analysisof tax legislation, judicial and arbitration practice on the question of thelegality of the application of preferential rates for land tax are consideredthe practice of arbitration of disputes on land relations, revealed the list ofcircumstances that affect the application of the taxpayer preferential rates ofland tax. On the basis of the study the authors developed an algorithm formonitoring the legality of the application of preferential rates for land tax.


land tax, agricultural land, type of permitted land use.


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