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The article discusses the features of the calculation and payment of land tax by budget organizations, based on the cadastral value. Authors revealed the procedure for determining the tax base and the application of tax rates, especially the formation of the cadastral value of land, the system of tax incentives for public institutions. In the course of the study, the range of problems that budget organizations face when paying land tax is clarified, and ways to solve them that reduce the tax burden are identified. The main one is the optimization of the tax base in the absence of tax benefits.

FEATURES OF CALCULATION AND PAYMENT OF LAND TAX BY BUDGET ORGANIZATIONS