REAL ESTATE ASSESSMENT: EVOLUTION OF METHODS AND CONTRADICTIONS OF TAXATION

ОЦЕНКА НЕДВИЖИМОСТИ: ЭВОЛЮЦИЯ МЕТОДОВ И ПРОТИВОРЕЧИЯ ПРИ НАЛОГООБЛОЖЕНИИ

Ponomarev Alexander (Пономарев А.И.) and Ponomareva Alexandra (Пономарева А.М.)
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Ponomarev Alexander (Пономарев А.И.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Ponomareva Alexandra (Пономарева А.М.): Rostov State University of Economics (RINH); Southern Federal University

State and Municipal Management Scholar Notes, 2020, vol. 2, 162-166

Abstract: The article represents the analysis of the historical experience of cadastral valuation and its use in the Russian Federation. The cadastral valuation used to determine the quantitative and qualitative characteristics of land plots, their forms and types, use, ownership, is investigated in the article in the diachronic aspect in the context of tax problems.

Keywords: real estate; cadastre; cadastral evaluation; inventory value; income approach¸ cost approach; comparative approach; land allotments; cadastral relations (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s20224

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