DOI: 
10.22389/0016-7126-2018-941-11-61-64
1 Lelyuhina A.M.
2 Litvinenko М.V.
3 Miklashevskaya O.V.
Year: 
№: 
941
Pages: 
61-64

Moscow State University of Geodesy and Cartography (MIIGAiK)

1, 
2, 
3, 
Abstract:
The current issues of reforming the current tax system in the Russian Federation in the context of the transition to determining the amount of real estate taxes based on the cadastral value of real estate objects are discussed. The decision on adopting elements of a tax system in practice should be scientifically and methodologically based. The rational construction of the tax system of Russia contributes to the study of foreign tax systems’ models. In the article, the systems for calculating real estate tax established in the foreign countries under consideration are highlighted. Everything is based on analyzing the practice of real estate valuation in the UK, France, Belgium, Latvia, Finland, USA and Chile. A comparison is made of the grounds for calculating the property tax, their distinctive features. The main approaches to determining the cadastral value taking place in the cadastral systems of foreign countries are summarized. The conducted studies provide grounds for identifying trends in real estate valuation, which are being introduced into modern Russian cadastral valuation practice.
References: 
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5.   Federal'naya gosudarstvennaya sluzhba finansov Bel'gii. URL: https://financien.belgium.be/nl/particulieren/woning/kadaster/kadastraal-inkomen#q2 (accessed: 06.08.2018).
6.   Thuronyi V., Youngman J. M. (1996) Tax Law Design and Drafting (volume 1; International Monetary Fund. Chapter 9, Tax on Land and Buildings). Retrieved December 15, from the Web site of the International Monetary Fund Home Page. Volume 2017, URL: http://www.imf.org/external/pubs/nft/1998/tlaw/eng/ch9.pdf (accessed: 06.08.2018).
Citation:
Lelyuhina A.M., 
Litvinenko М.V., 
Miklashevskaya O.V., 
(2018) Comparative analysis of the real estate taxation basics in the Russian Federation and foreign countries. Geodesy and cartography = Geodezia i Kartografia, 941(11), pp. 61-64. (In Russian). DOI: 10.22389/0016-7126-2018-941-11-61-64
Publication History
Received: 18.10.2018
Accepted: 23.11.2018
Published: 20.12.2018

Content

2018 November DOI:
10.22389/0016-7126-2018-941-11

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