Уральский журнал правовых исследований

Выпуск №5

УДК:336.22:347.73
DOI: 10.34076/2658-512X-2020-5-89-99
Год: 2020, Номер: 5, Страницы 89–99
Лицензия Creative Commons
Это произведение доступно по лицензии Creative Commons «Attribution-NonCommercial» .

Cadastral Value as the Basis of Property Taxes

Авторы:

Andrey V. Sheptiy


Информация о статье:

Тип статьи: jurisprudence


Для цитирования:

A. V. Sheptiy, ‘Cadastral Value as the Basis of Property Taxes’ Ural Journal of Legal Research, 2020, No. 5. pp 89–99. DOI 10.34076/2658-512X-2020-5-89-99.


Аннотация:

The article is devoted to the problem of determining the cadastral value when establishing property taxes. The author analyzes the provisions of the legislation on corporate property tax, land tax and property tax of individuals, as well as judicial practice related to the problem of incorrect determination of the cadastral value of real estate. The author concludes that the cadastral value as a way to determine the amount of real estate tax, despite the existing problems in the course of the law enforcement process, has a right to exist.


Список цитируемой литературы:

  1. S. G. Pepeliev, P. A. Popov, A. A. Kosov, Tax Law. The Special Part, Prosveshchenie Publishing House, 2017, at 735.
  2. S. G. Pepeliev, Tax Law: Textbook for Universities, Al'pina Pablisher Publishing House, 2017, at 795.
  3. Supreme Court Said How to Determine the Cadastral Value of a Building, Pravo.ru Website, https://pravo.ru/story/213330/ (accessed: August 25, 2020).
  4. V. V. Batsiev, Victory Turned into Dust, Zakon.ru Website, https://zakon.ru/blog/2019/8/2/pobeda_prevrativshayasya_v_prah_ (accessed: August 25, 2020).
  5. Supreme Court Said How to Eliminate the Cadastral Value of a Building, Pravo.ru Website, https://pravo.ru/news/204864/ (accessed: August 25, 2020).
  6. I. Yagolovich, Is the Cadastral Value Fair for Taxing Property of Citizens, Zakon.ru Website, https://zakon.ru/blog/2015/09/05/spravedliva_li_kadastrovaya_stoimost_dlya_nalogooblozheniya_imushhestva_grazhdan (accessed: August 25, 2020).
  7. V. Pokutnyi, How to Tax Non-Taxable, Zakon.ru Website, https://zakon.ru/blog/2019/07/25/kak_oblozhit_nalogom_neoblagaemoe (accessed: August 25, 2020).
  8. Cities and Towns Should Exist at the Expense of Property Taxes of Individuals, but in Practice This Is not the Case, Clerk.ru Website, https://www.klerk.ru/buh/news/487549/ (accessed: August 25, 2020).


Ключевые слова:

tax on property of individuals, tax, cadastral value, land tax, tax on property of organizations


Полный текст статьи