Information Principles of Statistical Monitoring of the Property Taxation of Residential and Non-Residential Real Estate
The paper is concerned with the formation of the information and methodological framework to ensure implementation and introduction of statistical indices developed by the authors into the practice of accounting and analysis of the cadastral value of residential and non-residential real estate as well as for the statistical analysis of the cadastral value of the land fund. Based on the previous studies and proposed statistical indices, the authors modified statistical reporting forms adapting them to the new rules of the cadastral real estate registration and methods for statistical monitoring of the cadastral value of residential and non-residential real estate. The analysis and assessment of the system of statistical real estate reporting used by regional ofﬁ ces of the Federal Service for State Registration, Cadaster and Cartography (Rosreestr) made it possible to develop statistical reporting forms facilitating the factor analysis and monitoring of the tax base condition along with the assessment of the dynamics and intensity of quantitative and structural changes in the cadastral value of residential and non-residential real estate units, as well as formulate and put forward proposals on the implementation and promotion of a methodology to provide information support for the statistical monitoring of the cadastral value of residential and non-residential real estate in the new taxation conditions.