The transition to a unified tax on real estate
This article examines the issues of transition to a unified tax on real estate. One of the main directions of the development of the tax policy in the Russian Federation is the introduction of a single real estate tax on the territory of the country, which will replace the tax levied on individuals' property and land tax currently levied on citizens. The basis for calculating future tax is the cadastral value of real estate objects, currently estimated by appraisers based on market information using mass valuation methods. The introduction of a single tax on real estate is closely connected with the formation of the idea of real estate as a single object. The tax system of the Russian Federation comes in a state of permanent reform, one of the important areas of which is the taxation of real estate of individuals. The development of the draft property tax was executed by the Government of the Russian Federation for 10 years. The Ministry of Finance of the Russian Federation published the main elements of the planned tax. The authors of the reform planned to approximate the taxation of real estate in Russia to the main models implemented in most economically developed countries. A namely - to unite the land with the buildings, structures on it, into a single object for taxation purposes.