Current Problems of Cadastral Valuation Reliability
The article deals with the current issues of cadastral valuation reliability on the example of Tambov region. The authors consider the genesis of development of cadastral valuation institute and the related matters. The problems of cadastral valuation result from the imbalance of the taxation system...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2018-12-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/44 |
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| _version_ | 1849395201578106880 |
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| author | V. Yu. Sutyagin M. V. Bespalov |
| author_facet | V. Yu. Sutyagin M. V. Bespalov |
| author_sort | V. Yu. Sutyagin |
| collection | DOAJ |
| description | The article deals with the current issues of cadastral valuation reliability on the example of Tambov region. The authors consider the genesis of development of cadastral valuation institute and the related matters. The problems of cadastral valuation result from the imbalance of the taxation system because property and land taxes are a few real local taxes. That is why local authorities solve the problem of the development of the local tax base by means of systematic overestimating cadastral value. In article analyses certain problems of cadastral valuation, such as procedural aspects and statistics of contesting cadastral valuation, accounting and singling out of a value added tax in the fnal result of valuation along with the arising conflicts of interest between the regional and federal authorities. |
| format | Article |
| id | doaj-art-2bf28994240b4e97a3cbd9a95c7e92b3 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2018-12-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-2bf28994240b4e97a3cbd9a95c7e92b32025-08-20T03:39:44ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2018-12-0156738010.26794/2408-9303-2018-5-6-73-8044Current Problems of Cadastral Valuation ReliabilityV. Yu. Sutyagin0M. V. Bespalov1Tambov State University after G.R. DerzhavinTambov State University after G.R. DerzhavinThe article deals with the current issues of cadastral valuation reliability on the example of Tambov region. The authors consider the genesis of development of cadastral valuation institute and the related matters. The problems of cadastral valuation result from the imbalance of the taxation system because property and land taxes are a few real local taxes. That is why local authorities solve the problem of the development of the local tax base by means of systematic overestimating cadastral value. In article analyses certain problems of cadastral valuation, such as procedural aspects and statistics of contesting cadastral valuation, accounting and singling out of a value added tax in the fnal result of valuation along with the arising conflicts of interest between the regional and federal authorities.https://accounting.fa.ru/jour/article/view/44cadastral valuemarket valuevalue added taxreliability of results |
| spellingShingle | V. Yu. Sutyagin M. V. Bespalov Current Problems of Cadastral Valuation Reliability Учёт. Анализ. Аудит cadastral value market value value added tax reliability of results |
| title | Current Problems of Cadastral Valuation Reliability |
| title_full | Current Problems of Cadastral Valuation Reliability |
| title_fullStr | Current Problems of Cadastral Valuation Reliability |
| title_full_unstemmed | Current Problems of Cadastral Valuation Reliability |
| title_short | Current Problems of Cadastral Valuation Reliability |
| title_sort | current problems of cadastral valuation reliability |
| topic | cadastral value market value value added tax reliability of results |
| url | https://accounting.fa.ru/jour/article/view/44 |
| work_keys_str_mv | AT vyusutyagin currentproblemsofcadastralvaluationreliability AT mvbespalov currentproblemsofcadastralvaluationreliability |