Pylaeva A.V.Nizhny Novgorod State University of Architecture, Building and Civil Engineering (NNGASU), Nizhny Novgorod, Russian Federation alena.pylaeva@gmail.com
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
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