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Land, the land is being traded in the market. The sale or possession of land, the tax may be imposed. Increase of non-natural properties of fixed and inflexible, as the essential foundation for human life and activities. In the modern market economy, the land shall be put to the public welfare, on land, public service, while guaranteeing property rights, the diversity of applications, for example, the possibility of annexation and division , invitee fluid cultural features and the local and variable, with a variable number of social and economic position. In addition, the fixed location, for example, immobility, and in many countries, persistence, and use the earnings of regulations.

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