Lapshina A.S. The New Order of Residential Property Taxation: the Nature and Consequences

Abstract: The article considers the topical issues of the current tax system reform in Russian Federation in terms of the transition to the determination of real estate tax rates on the basis of the cadastral value. The author of the article analyzes the changes in the taxation of residential property the objectives of which are to solve the problem of filling local budgets and to increase their independence as well as to improve the efficiency of solving the problems of local government. The author reveals the impact of the transition to the cadastral value as the tax base for individual income taxation. The author presents a comparative analysis of the earlier and introduced in 2015 approaches to property taxation and describes the positive and negative aspects of the new order. The article presents the author's calculations of tax burden on different family models. Calculations are made on the basis of the author's formed database of residential real estate in Rostov-on-Don. The author concludes that it is necessary to improve the mechanisms of assessing the real state valua and the amount of tax on individual property. 

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