This book is devoted to the legal, tax and accounting aspects of the calculation and payment of land tax. The author provides a detailed commentary on Chapter 31 “Land Tax” of the Tax Code of the Russian Federation, which came into force on January 1, 2005, as well as on the Law of the Russian Federation “On Payment for Land”. The book examines the specifics of taxation of land plots owned by both organizations and individuals. Much attention is paid to the use of benefits. On some problematic issues, the author’s position does not coincide with the point of view of official bodies. In defense of his opinion, the author provides quite compelling arguments that will give the publication practical value. The book is addressed to managers, accountants, auditors, tax officials, tax consultants, as well as ordinary citizens who own land.