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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">umovest</journal-id><journal-title-group><journal-title xml:lang="ru">Статистика и Экономика</journal-title><trans-title-group xml:lang="en"><trans-title>Statistics and Economics</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2500-3925</issn><publisher><publisher-name>Plekhanov Russian University of Economics</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.21686/2500-3925-2016-3-21-25</article-id><article-id custom-type="elpub" pub-id-type="custom">umovest-60</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title>ПРОБЛЕМЫ ЗЕМЕЛЬНОГО НАЛОГООБЛОЖЕНИЯ В РЕСПУБЛИКЕ БУРЯТИЯ</article-title><trans-title-group xml:lang="en"><trans-title>PROBLEMS OF THE LAND TAX IN THE REPUBLIC BURYATIA</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Кокорина</surname><given-names>Анна Андреевна</given-names></name><name name-style="western" xml:lang="en"><surname>Kokorina</surname><given-names>Anna A.</given-names></name></name-alternatives><email xlink:type="simple">a.kokorina@list.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Павлуцкая</surname><given-names>Дарья Андреевна</given-names></name><name name-style="western" xml:lang="en"><surname>Pavlutsky</surname><given-names>Darya A.</given-names></name></name-alternatives><email xlink:type="simple">d940301@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">ФГБОУ ВПО «Восточно-Сибирский государственный университет технологий и управления»<country>Россия</country></aff><aff xml:lang="en">«East-Siberian State University of Technology and Management»<country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2016</year></pub-date><pub-date pub-type="epub"><day>01</day><month>05</month><year>2016</year></pub-date><volume>0</volume><issue>3</issue><fpage>21</fpage><lpage>25</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Кокорина А.А., Павлуцкая Д.А., 2016</copyright-statement><copyright-year>2016</copyright-year><copyright-holder xml:lang="ru">Кокорина А.А., Павлуцкая Д.А.</copyright-holder><copyright-holder xml:lang="en">Kokorina A.A., Pavlutsky D.A.</copyright-holder><license license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://statecon.rea.ru/jour/article/view/60">https://statecon.rea.ru/jour/article/view/60</self-uri><abstract><p>Статья отозвана</p></abstract><trans-abstract xml:lang="en"><p>Article retracted</p></trans-abstract><kwd-group xml:lang="ru"><kwd>земельный налог</kwd><kwd>история земельного налогообложения</kwd><kwd>бюджеты муниципальных образований</kwd><kwd>управление земельными ресурсами</kwd><kwd>land tax</kwd><kwd>the story of a land tax</kwd><kwd>municipal budgets</kwd><kwd>land management</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Российская Федерация. 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