Trends of increase of land payments in the Russian Federation: example of Samara region

The article analyses the dynamics of land payments in Samara region of Volga Federal district of the Russian Federation. The aim of the study is to analyse the changes of land payments (land tax and leasehold payment) from the beginning of the land reform in the time period from 1992 to 2014, which could be divided into the following periods: formation of land payments system (1995−1998); period of slow growth of payments (1999−2002); period of rapid growth with recession and further compensation (2003−2007), and rapid sustainable growth (2008−2014). The correlation among collection of land payments and stages of the cadastral valuation, speed of inflation and other factors was found out, the conclusions were made regarding possible reasons for a decrease of the annual growth rate of land payments.