Analysis of changes in the cadastral value of land for individual housing construction of the Baikalovsky Municipal District of the Sverdlovsk region
The urgency of the issue of cadastral valuation of land is as follows: the results of cadastral valuation of land affect the establishment of taxes, and therefore the economy of the region as a whole. In modern market conditions, issues related to the cadastral valuation of land are the most important. In 2015, amendments were made to the Tax Code, according to which the cadastral value of real estate is now a taxable base, and a transitional period has also been established during which the tax amounts are recalculated in accordance with the cadastral value by 2020 as the subjects are prepared. Changes in the cadastral value of land for individual housing construction were identified and studied using the example of Baikalovsky Municipal District of the Sverdlovsk region. The analysis of the change in the cadastral valuation was carried out by comparing the cadastral valuation data for 2010 and 2015.