Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

20(62) - 2011 May

Problems of economic evaluation of complexes in transition to tax on real estate

Vol. 4, Iss. 20, MAY 2011

Available online: 25 May 2011

Subject Heading: TAXES AND THE TAXATION

JEL Classification:

Pechenkina V.V. doctor of economic sciences, professor of chair design of buildings and examination real estate, Siberian federal university
pechenkina_v@mail.ru

Okuneva L.S. master student of chair design of buildings and examination real estate, Siberian Federal University
lyuba-flor@mail.ru

The article deals with the concept and types of land and property systems, the problem of estimating the market value to determine the taxable base of condominiums. Based on international experience of transition to a single real estate tax, an approach to increase the tax amounts to the budget during the transition to a unified real estate tax.

Keywords: condominium, tax of real estate, the market value of the taxable base

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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