The transition from the inventory value of real estate to the cadastral value in the taxation of real estate of individuals: the process and its consequences

Viktoriya Merkushova; Dmitriy Afonin; Anatoly Polikarpov

doi:10.20295/2223-9987-2024-01-123-134

UDC

332.74

THE TRANSITION FROM THE INVENTORY VALUE OF REAL ESTATE TO THE CADASTRAL VALUE IN THE TAXATION OF REAL ESTATE OF INDIVIDUALS: THE PROCESS AND ITS CONSEQUENCES The transition from the inventory value of real estate to the cadastral value in the taxation of real estate of individuals: the process and its consequences

АА Аа

Published in Bulletin of scientific research results · Pages 123–134 · Rubric: ECONOMICS AND MANAGEMENTECONOMICS MANAGEMENT

DOI: https://doi.org/10.20295/2223-9987-2024-01-123-134

Received: 02.04.2024 Accepted: 02.04.2024 Published: 02.04.2024

Authors

Viktoriya Merkushova

Dmitriy Afonin

Anatoly Polikarpov

Viktoriya Merkushova

Academic degree: candidate of economic sciences

St. Petersburg State Forestry Engineering University named after S.M.Kirov Associate Professor · Russian Federation · Saint-Petersburg

Dmitriy Afonin

Academic degree: candidate of technical sciences

Science rang: docent

Emperor Alexander I St. Petersburg State Transport University Russian Federation

Anatoly Polikarpov

Academic degree: candidate of technical sciences

St. Petersburg State Forestry University named after S.M. Kirov Department of Geodesy, Land Management and Cadastre · Russian Federation · Saint-Petersburg

ABSTRACT

Purpose: to consider the process of changing the calculation of taxation in Russia in recent years, its procedure and the consequences of changing the calculation of real estate tax. To show the need to change the introduced progressive scale of property tax for owners of residential facilities. To assess the possibility of changing the methods of calculating the base for taxation of individuals. Methods: analysis of the chronology of the establishment of taxes in the Russian Federation and the transition of recalculation of land tax in time. Comparison of tax calculation by inventory and cadastral values, property taxes in the Russian Federation. Results: the main reasons preventing the formation of an objective base for property taxation are identified: the insufficiency and unreliability of the information used, including at the initial stage of applying mass valuation of property as initial data and the imperfection of the developed methodology of cadastral valuation. Practical significance: historically, with the formation of states, a fiscal system was introduced. Taxation of real estate in modern Russia is regulated by a set of regulatory documents. Among the basic concepts of the field of taxation, the concept of the real estate tax base should be highlighted – the monetary expression of income from the sale of an immovable object. Thus, in recent years, changes have been made in the definition of the real estate tax base, which has a key impact on the formation of both the value and valuation of real estate and the formation of the fiscal policy itself in Russia. This article examines the process of changing the calculation of taxation in Russia in recent years, its procedure and the consequences of changing the calculation of real estate tax.

KEYWORDS

State cadastral registration of real estate, unified state register of real estate, real estate valuation, inventory of real estate, taxation of real estate.

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GOST

Merkushova V. S., Afonin D. A., Polikarpov A. M. The transition from the inventory value of real estate to the cadastral value in the taxation of real estate of individuals: the process and its consequences // . 2024. pp. 123-134. DOI: https://doi.org/10.20295/2223-9987-2024-01-123-134. (Date of access 19.08.2026).

MLA

Viktoriya Merkushova, Afonin D. A., Polikarpov A. M.. "The transition from the inventory value of real estate to the cadastral value in the taxation of real estate of individuals: the process and its consequences." (2024): 123-134. DOI: https://doi.org/10.20295/2223-9987-2024-01-123-134.

APA

Merkushova V. S., Afonin D. A., Polikarpov A. M. (2024). The transition from the inventory value of real estate to the cadastral value in the taxation of real estate of individuals: the process and its consequences. , 123-134. https://doi.org/10.20295/2223-9987-2024-01-123-134

Chicago

Viktoriya Merkushova, Afonin D. A., Polikarpov A. M.. "The transition from the inventory value of real estate to the cadastral value in the taxation of real estate of individuals: the process and its consequences." , no. (2024): 123-134. https://doi.org/10.20295/2223-9987-2024-01-123-134.

WIKI

{{cite journal | author = Merkushova V. S., Afonin D. A., Polikarpov A. M. | title = The transition from the inventory value of real estate to the cadastral value in the taxation of real estate of individuals: the process and its consequences | journal = | year = 2024 | pages = 123-134 | doi = 10.20295/2223-9987-2024-01-123-134 }}

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