Problems of cadastral valuation of property for tax purposes
Annotation
Until some time in the Russian Federation, all real estate transactions were carried out on the basis of market and inventory value, and from January 1, 2015 a new procedure for calculating property tax was gradually introduced. However, the existing cadastral system of evaluation of real estate often leads to judicial disagreements. It is proposed to introduce the normative value of real estate for tax purposes with a more mobile model of regulation.
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