Defects of Education and Taxation of Land Plots of Apartment Buildings: An Aspect of Competition

Abstract

The article is devoted to an analytical review of the practice of taxation of land plots owned by business owners in non-residential premises as part of apartment buildings (in the context of this, the problematic issues of the formation of such land plots are considered). A contradiction was revealed in the part of land taxation in cases where economic activity is organized in the premises of detached non-residential buildings and in the specified non-residential premises. Proposals are given to eliminate the revealed contradiction, which creates the preconditions for dumping and discrimination against competition in product markets. Recommendations have been developed for eliminating imbalances in taxation in terms of withholding land tax and ensuring equal competitive conditions for participants in commodity markets. The prospect of further research is revealed.