Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Stages of taxation institutionalization and real estate cadastral appraisal
Available online: 23 November 2014 Subject Heading: Taxes and taxation JEL Classification: Pages: 31-38
The article analyzes the development of taxation and cadastral appraisal of real estate from the perspective of the institutional economic theory. The research covers more than a twenty-year period of social and economic reforms in the Russian Federation. I have identified consecutive time periods, in which the condition of taxation and cadastral appraisal of real estate can be interpreted as institutionalization stages in the Russian Federation, and proved their indissoluble links in the course of formation. The common practice of using land cadastral appraisal in taxation, which has been developed since 2006 in Russia, and the changes in the Russian Tax Code that were introduced in 2013, enabled to transfer to cadastral value of commercial and office real estate in taxation. Therefore, it is possible to conclude on steady development of taxation and cadastral appraisal institutions. There appeared the elements causing non-stability of these institutions, the most important of the elements is cadastral value challenging. The stability of trial and pre-trial dispute resolution processes is one of the characteristics of the next stage of taxation and cadastral appraisal institutions development. This stage assumes an increase in information culture of management, including availability of information resources. The use of these resources will help justify the conclusion about cadastral value. It is possible to ensure reliability results of cadastral and individual estimates by means of continuous monitoring of the real estate market in the country. Registering the monitoring data will be obligatory in conducting appraisal for taxation purposes. I used the institutional methodology to research taxation and cadastral appraisal of real estate development. I proposed a unique model of institutionalization stages specifying the content and features of each stage. Applying the institutionalization model enabled to define the stage of taxation and cadastral appraisal of real estate institutions development and to discover the absence of information resource "Real estate market monitoring", an obligatory element of the institution's infrastructure. Keywords: institutionalization, stages, estimated activity, appraisal, valuation activities, State cadastral appraisal, real estate, taxation References:
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ISSN 2311-8709 (Online)
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