| Summary: | The authors consider the cadastral valuation system in the Russian Federation. There is a variety of studies, but there is an active contestation of the results of the cadastral assessment, which leads to citizens' dissatisfaction with the overestimated tax burden, as well as unstable budget planning in terms of tax collection due to biased cost indicators. In this connection, the category "disproportion" has been clarified in the context of the assessment of the cadastral value, which affects the formation of the tax base for real estate objects. The purpose of the study is to develop methodological tools to calculate the cadastral value, taking into account the adjusted effective age of a capital construction facility. The cost of a constructed building and the cost of a building that underwent overhaul or reconstruction in the same year are not equivalent to each other, because repair and restoration work reduces wear and tear only partially. The use of tools that shows the difference between the year of construction and the year of reconstruction or overhaul as a whole makes it possible not only to reduce the information imbalance in determining the cadastral value, but also the methodological disproportion in relation to the use of such a pricing factor as “the date of the overhaul (reconstruction) ", because the regions do not have a unified position in practice. Also, the use of the parameter "effective age" allows you to reasonably apply the methods of income, cost and comparative approaches.
|
|---|