Zinov'ev I.P., Kolesnikov Yu.A., Mel'nikov V.Yu. Cadastral Valuation of the Property as a New Element of Taxation

Abstract: The subject of the research is the land, business, and financial laws in the matters related to the consideration of relevant and important problems arising in connection with the need for cadastral valuation of land or real estate. The object of the research is the legally regulated public relations arising in the sphere of the land, business and financial laws in the process of cadastral valuation of real estate. The authors elaborate and substantiate the positions that state cadastral evaluation of land is a necessary action for the implementation of Article 390 of the Tax Code of the Russian Federation implying the computation of the taxable base based on a cadastral value of a land property. The methodological basis of the research involves the dialectical method of studying social and legal phenomena and concepts from the point of view of their development. In the course of their research the authors have also applied general and special research methods such as historical, legal, systems analysis, comparative legal, statistical, specific sociological, formal-logical and others. The main conclusions of the research are provisions that tax has a regulating effect on the overall real estate market, as local authorities have the ability to adjust tax rates to a basis of the cadastral value of the property close to its market value. The novelty of the research is caused by the fact that the authors offer their own definition of the state cadastral valuation under which stands for a set of certain actions including developing a list of real estate objects subject to state cadastral evaluation; selection of executors who will define the cadastral cost; determination of the cadastral value and preparation of the report on determination of the cadastral cost; examination of the report on determination of the cadastral cost; and recording results of determination of the cadastral cost in the state cadastre. Special attention is paid to the point of view that real estate tax is close to the concept of "fair taxation".

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