TAXATION OF REAL ESTATE: NEW RULES CADASTRAL VALUE
The article considers the existing system of determination of the cadastral value of real estate, which is determined based on the base for land tax and property tax of individuals and entities. Analyzes the major novels of the Federal Law of July 3, 2016 № 237-FZ «On state cadastral valuation», entering into force on 1 January 2017. The author concludes that the legislator has tried to solve the complex problems in the field of cadastral valuation, but whether these attempts will be successful, will law enforcement practice.