Cadastre
UDC: 
DOI: 
10.30533/0536-101X-2019-63-1-99–104
Year: 
2019
Tom: 
63
#: 
1
365
Pages: 
99–104
Abstract:
The procedure of contestation over determination of cadastral value of real estate objects is growing more urgent because of the gradual introduction of real estate tax based on the cadastral value. Initially cadastral value in the Russian Federation was not equated with the open market value and amounted less than 75% of the level of market prices. It has to noted that the tax burden of owners of real estate objects is calculated in regards to the cadastral value of those objects The research of taxation systems in different foreign countries allow us to show that such practice is common for many Scandinavian countries, resulting in reduction of cases of judicial contestation of tax results as well as of the costs of taxpayers. In Russia the application of such approach of establishing a cadastre value for tax purposes might reduce the expenses both for the government and individuals in case of processing of the lawsuits and complaints brought to commissions.
Free access. Download PDF: 
Publication History
Received: 01.10.2018
Accepted: 05.02.2019
Published: 25.02.2019

Content

2019 issue 1
DOI 10.30533/0536-101X-2019-63-1