RESEARCH OF FOREIGN EXPERIENCE IN DETERMINING THE TAX BASE: PROSPECTS FOR CADASTRAL VALUATION IN RUSSIA
M.A. Gubanishcheva
Tomsk State University of Architecture and Building, Tomsk, Russian Federation
Keywords: стоимость, налогообложение, недвижимость, налоговая база, кадастровая оценка, taxation, real estate, tax base, cadastral valuation
Abstract
The article includes the review of the analysis of foreign experience in determining the tax base. Analysis of the world experience demonstrates a variety of taxation systems of real property also including differences in their basic elements. In spite of multiple differences there are some similar features common to the majority of countries. Cadastral value is used for the purposes of taxation in Russia. The work on the modernization of the institute of cadastral value is enormous. It can take many years, because the methodology for determining the cadastral value still under development in Russia. The article presents the possibility of using effective practices of other countries. The use of foreign effective practices is permissible in order to increase the reliability of the valuation results, as well as preventing possible problems.
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