Improvement of the value estimation of real estate property of individuals for tax purposes in the conditions of a transformation economy
The article is devoted to the problem of improving methods for assessing the value of real estate objects of individuals for tax purposes in a transformational economy. The article analyzes the provisions of the legislation on the taxation of real estate of individuals, as well as judicial practice, which is associated with the problems of applying the methodology for determining the cadastral value. The size of the tax burden in different regions of the country is considered, regions with a surplus and deficit budget are noted. The authors come to the conclusion that the mechanism of taxation of residential real estate in the Russian Federation is currently imperfect and, despite the innovations introduced in terms of assessing the value of premises and the possibility of reducing the cadastral value, a significant part of citizens prefer to use tax evasion schemes.