Pylaeva, A.V. On the tax burden on physical persons for the tax for the objects of housing stock calculated based on their cadastral value

Abstract: The planned introduction of the immovable property tax calculated based on cadastral value should not lead to the uncontrolled considerable changes in the tax burden, while this situation is quite possible due to the considerable difference between the cadastral and inventory values. Due to the above-mentioned reasons, there is a need to analyze social and economic consequences of the introduction of the new tax model based upon the results of cadastral evaluation of the capital construction objects, which was held for the first time in the Russian Federation in 2011-2012. Such an analysis shall allow establishing the parameters for the taxation with an optimum spread of tax burden. Evaluation of tax burden for the capital construction housing objects in the Kaluga region and the Republic of Tatarstan took place within the framework of the IBRD project “Analysis of Social and Economic Consequences of Imposing Property Tax”, and it has shown the need to provide social tax deduction based upon the area of taxation object. The tax deduction is currently included into the framework of the new tax. Taking it into account and using Nizhegorodskiy region as an example, the author evaluated the tax burden on physical persons, most of whom are owners and payers of taxes for housing, then the author made a conclusion on the category of taxpayers, for whom it shall be excessive, and offered to mitigate it.

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