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Results of Transferring to Real Property Taxation Upon Cadaster in Regions
Loginova Tatiana Aleksandrovna

researcher at Tax Policy Center of the Financial Research Institute

127006, Russia, g. Moscow, per. Nastas'inskii, 3, stroenie 2

nifi.loginova@gmail.com
Другие публикации этого автора
 

 
Abstract. The object of the research is the taxation of individual property based on the cadastral value in the Russian Federation constituents. The subject of the research is the basic elements of taxation of individual property based on the cadastral value. The author of the article examines approaches to establishing the mechanism of taxation of individual property based on the cadastral value in terms of the competence of local representative bodies and legislative body of Moscow. The author pays special attention to the results of transferring to the taxation of individual property based on the cadastral value in the Russian Federation constituents. The methodological basis of the research involves applicable legal provisions regarding taxation of individual property based on the cadastral value. In the course of her research Loginova uses the following research methods: analysis of legislation and statistical data, synthesis, analogue, observation and presentation of data in a form of a table. As a result of her research, Loginova discovers barriers that hinder the implementation of the rational policy of individual taxation based on the cadastral value including incompleteness of works aimed at creation of property unit cadaster and evaluation of these items of taxation, as well as undervaluation of the fiscal importance of the individual property taxation. The author's special contribution to the research of the topic is that she defines particularities of applying tax rates and rebates on individual property upon the cadastral value based on the analysis of the local legislation that establishes the procedure for collecting this tax. The novelty of the research is caused by the fact that the author makes her own suggestions on granting rebates for individual property tax based on observation of the principle of target orientation and necessity. 
Keywords: taxpayers, debenture on tax, cadastral value, tax benefits, tax rate, incomes of budget, tax base, property taxes, tax burden, taxation of individuals
DOI: 10.7256/2454-065X.2017.12.24813
Article was received: 03-12-2017

Review date: 04-12-2017

Publish date: 21-12-2017

This article written in Russian. You can find full text of article in Russian here.

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