Home  Journals  Regional Economics: Theory and Practice  15(342) - 2014 April

Assessment of influence of organization property-levy calculation-basis change on the tax capacity of the RF territorial subjects

Available online: 13 April 2014

Subject Heading: TAX BASIS

JEL Classification: 

Pages: 20-24

The article notes that the changes which have been legislatively brought in clause 30 "The property levy of the organizations" of the Tax Code of the Russian Federation, came into force on January 01, 2014. This innovation concerns the establishment of cadastral value as a tax basis of property levy of the organizations in respect of office- and commercial-purpose projects. On the basis of the results of cadastral value establishing in 12 territorial subjects of the Russian Federation, the author evaluates the influence of the changes on the tax capacity of the regions.

Keywords: real estate taxation, capital-construction project, commercial-function project, office-function project, property tax, tax basis, cadastral valuation, specific indicator, cadastral value

References:

1. Analiz sotsial'no-ekonomicheskikh posledstvii vvedeniia naloga na nedvizhimost' na osnove rezul'tatov massovoi otsenki nedvizhimosti. 2011 [The analysis of the social and economic consequences of introduction of a real estate tax on the basis of the results of real estate mass assessment. 2011]. Available at: Link. (In Russ.)
2. Bezrukov V.B., Dmitriev M.N., Pylaeva A.V. Nalogooblozhenie i kadastrovaia otsenka nedvizhimosti [Taxation and cadastral valuation of real estate]. Nizhny Novgorod, NNGASU Publ., 2011.
3. Lisina N.V., Vakhlamova N.A, Kol'chenko O.V., Iuzhalina O.N. Analiticheskie pokazateli rynka nedvizhimosti [Analytical indicators of a real estate market]. Nizhny Novgorod, Lobachevsky UNN Publ., 2013, 65 p.
4. Materialy seminara “Rezul’taty kadastrovoi otsenki ob”ektov kapital’nogo stroitel’stva – osnova novoi modeli naloga na nedvizhimost”, sostoiavshegosia v Vysshei shkole ekonomiki. Mart 2013 g [“The results of cadastral assessment of capital-construction projects – a basis of a new model of real estate tax”: Proc. Seminar Higher School of Economics, March, 2013]. Available at: Link. (In Russ.)

View all articles of issue

ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

Journal current issue

Vol. 22, Iss. 4 April 2024

Archive