Open AccessRetrospective analysis of normative legal acts regulating the determination of cadastral value
Author(s) -
К. В. Тихонова,
E. V. Malova
Publication year - 2021
Publication title -
èkonomika i èkologiâ territorialʹnyh obrazovanij
Language(s) - English
Resource type - Journals
ISSN - 2413-1474
DOI - 10.23947/2413-1474-2021-5-1-89-96
Subject(s) - cadastre , normative , valuation (finance) , property (philosophy) , value (mathematics) , business , law and economics , law , accounting , political science , computer science , economics , epistemology , philosophy , machine learning
On the territory of our country a stable market system is currently formed, in which such an issue as the cadastral valuation procedure is one of the most relevant. 2015 made significant adjustments to the tax system, since then the Tax Code has introduced a new tax base — the cadastral value of the property. Now the result of the cadastral assessment is of really significant interest for all property owners both individuals and legal entities, and of course for the entire state, what explains the relevance of this topic. The au-thors of the article conducted a retrospective analysis of the normative legal acts regulating the determination of cadastral value in this area.