Kol'chenko O.V.Nizhny Novgorod Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration, Nizhny Novgorod, Russian Federation kolchenkoolga@rambler.ru
Importance The article deals with the definition of the rateable value of the property in relation to the new scheme of tax payment for the property of individuals. The article considers the changes in the tax laws. The authors study the results of the inventory estimate of more than 50 million real estate objects (buildings, structures, premises, other assets under construction), held in the Russian Federation in 2010-2012. Objectives The paper aims to study the use of approaches and methods for the assessment of real estate in the territory of the Russian Federation in 2010-2012. The study sample was 26,332,842 property objects in 42 constituent entities of the Russian Federation. Methods The authorsused statistical research methods. Results The authors deal with the history of real-estate cadastre-valuation methodology and the international experience of real estate valuation for taxation, as well as the 15-year practice of cadastral valuation of land plots, which applies at present to assess buildings, structures, etc. The evidence base of research was reports on the assessment of the rateable value of the objects of capital construction of the Federal Service for State Registration, Cadastre and Cartography, and the cadastre valuation of real estate data. The distribution of scores by functional use was based on the approved grouping of the objects of estimation. Conclusions and Relevance The paper concludes on the predominance of the methodology of a comparative approach to the inventory valuation. The results of the research may be useful to organizations and professionals involved in the application and development of the real estate cadastre valuation methodology (Ministry of Economic Development, self-regulating organizations of appraisers, and assessors who perform works on cadastral valuation).
Keywords: valuation, State cadastral valuation, taxation, real estate, assessment, approaches, method, types, simulation, specific indicators
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