The Formation of the Russian System of Real Estate Taxation in Urban Areas
A. V. Osennyaya, A. M. Seredin, B. A. Hahuk, D. A. Gura, L. K. Anisimova
Kuban State Technological University
Annotation: The formation of the taxation system of real estate in Russia has come a long way. In the early periods of the state’s development, property taxation was reduced to a land tax (yard). Later, a tax on buildings is introduced and land is already being improved and taxes are taxed separately. In this regard, there is a need to evaluate real estate, therefore already in the late 19th century, the country is actively conducting work on the valuation of real estate. For the first time cadastral value as a taxable base for land tax was introduced in 2004, from this period the system of real estate taxation from cadastral value is gradually beginning to develop.
Keywords: real estate object, taxation, cadastral valuation.
Pages: 195-204.
Link for citation: Osennyaya, A. V.; Seredin, A. M.; Hahuk, B. A. [et al.]. The Formation of the Russian System of Real Estate Taxation in Urban Areas . – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2017. – Vol. 13, N 3. – Р. 195-204. – URL: https://donnasa.ru/publish_house/journals/esgh/2017-3/01_osennyaya_seredin_hahuk_gura_anisimova.pdf (date of access: 27.07.2024). (in Russian)
Vol. 13, N 3 (2017)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture