Taxe Income Payment Contraints

One of the sources of tax recipients that can be obtained by the state is land and / or buildings. Land and buildings provide benefits and / or a better socio-economic position to people or entities that have a right on them or get benefits from them, and therefore it is only natural that they are obliged to give part of the benefits or enjoyments they get to the state through taxes. The approach method used in this research is the socio-legal approach. The results of the research obtained include, among other things, fees for acquisition of land and building rights, which are taxes imposed on the acquisition of rights to land and or buildings, hereinafter referred to as taxes. Acquisition of rights to land and or buildings is a legal act or event that results in the acquisition of rights to land and or buildings by individuals or bodies