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ASSESSMENT OF THE IMPACT OF THE STATE CADASTRE OF REAL ESTATE ON A BUDGET INCOME
Corresponding Author(s) : Natalia I. Lyakhova
Humanities & Social Sciences Reviews,
Vol. 7 No. 5 (2019): September
Abstract
Purpose: The article deals with the results of the analysis of the reform of land and property relations aimed at the formation of an objective basis for the taxation of real estate.
Methodology: The empirical base of research is data of official statistics on revenues of regional and municipal budgets of the Russian Federation from 2005 for 2017. Data processing was made by means of statistical methods.
Result: The study of foreign experience has confirmed the right direction of the formation of an objective basis for taxation of real estate in Russia. The influence of the created state real estate cadaster on the structure of budget revenues of regional and local budgets is revealed.
Applications: This research can be used for universities, teachers, and students.
Novelty/Originality: In this research, the model of Assessment of the Impact of the State Cadastre of Real Estate on a Budget Income is presented in a comprehensive and complete manner.
Keywords
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- 2019 Tax-Rates.org - The 2017 Tax Resource//Tax-Rates.org - Property Taxes By State (Electronic resource) - http://www.tax-rates.org/taxtables/property-tax-by-state.
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- Mamedov D.A., Boboshko V.I. Property taxes - the most important item of income of the budget of the region//TGU science Vector. - 2011. - No. 4 (18) - Page 231-232.
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- Problems of efficiency of public administration by land resources Materials of a round table 5.05.2018 http://council.gov.ru/activity/activities/roundtables/90476/(date of the address: 04.11.2018).
- Property tax (Electronic resource) - https://howlingpixel.com/i-en/Property _tax (Retrieved: 2019-02-15).
- Property tax in the United States (Electronic resource) - https://www.wikiplanet.click/enciclopedia/en/ Property_tax _in_the_ United_ States (Retrieved: 2019-02-16).
- Property Tax. (2019). How much is property tax in Italy? Guide Forums Articles//Terms & Privacy Policy. 2019 Tax-Rates.org (Electronic resource) - https: //www.justlanded.com/english/Italy/Italy-Guide/Property/Property-Tax
- Property taxes//New York State. Updated: June 07, 2017 (Electronic resource) - https: www/tax.ny.gov/pit/property/learn/proptax.htm (Retrieved: 2019-02-15).
- Regions of Russia. (2016). Socio-economic indexes. 2016: To become. sb. / Rosstat. ï€ M., 2016. ï€ 1326 pages.
- Sayfulova L.G. calculation of property taxes at a change of cadastral cost//the Bulletin of the Volga university of V.N. Tatishchev. - 2016. - Page 145-153.
- The business dictionary. (2017). (An electronic resource) - the access Mode: http://businessvoc.ru/indexWords. - Date of the address: 25.10.2017.
- The report on execution of the consolidated budget of the Stary Oskol city district for 2015 - 2017 (An electronic resource): Official site: The budget for citizens - the access Mode: http://www.depfinoskol.ru
- Vlasenkova E.A. Property taxes as a source of income of budgets of subfederal level: problems and prospects//Finance and credit. - 2011. - No. 6 (438). - Page 74-79.
References
2019 Tax-Rates.org - The 2017 Tax Resource//Tax-Rates.org - Property Taxes By State (Electronic resource) - http://www.tax-rates.org/taxtables/property-tax-by-state.
About cadastral activity. (2007). (An electronic resource): fed. the law of 24.07.2007 No. 221-FZ (in an edition of 03.07.2016 No. 361-FZ)//Legal-reference system the Consultant Plus. - Access mode: http://www.consultant.ru/document/cons_doc_LAW_70088/.
Akimova, T. V. (2013). Prospects of increase in the fiscal importance of property taxes. Economy. Taxes. Right, 3, 99-102.
Big encyclopedic GUFO. (2017). ME dictionary (An electronic resource) - Access mode: <https://gufo.me/dict/> - Date of the address: 25.10.2017.
Development of uniform state system of registration of the rights and cadastral registration of the real estate (2014 - 2020) (Electronic resource): Federal target program//Information and legal Guarantor system. - Access mode: http://base.garant.ru/70474300/#friends# ixzz4ujICfIIX.
Harriss, C., & Lowell, McLure Charles, E. (2019). Property tax/See Article History (Electronic resource) - https://www.britannica.com/topic/property-tax (Retrieved: 2019-02-15).
Hloptsov D.M. Value of assessment of real estate objects at the administration of property taxes//the Property relations in the Russian Federation - 2017. - No. 2. - page 14-17.
Kozhevnikova K.A. The prospects of application of regional property taxes information of revenues of the budget of Kursk region//Policy, economy and innovations. - 2017. - No. 5 (15). - Page 1-4
Mamedov D.A., Boboshko V.I. Property taxes - the most important item of income of the budget of the region//TGU science Vector. - 2011. - No. 4 (18) - Page 231-232.
Mishina E.B. Characteristic of property taxes of Russia and foreign countries//Bulletin of the Omsk university. Economy series. - 2009. - No. 1. - Page 156-157.
Problems of efficiency of public administration by land resources Materials of a round table 5.05.2018 http://council.gov.ru/activity/activities/roundtables/90476/(date of the address: 04.11.2018).
Property tax (Electronic resource) - https://howlingpixel.com/i-en/Property _tax (Retrieved: 2019-02-15).
Property tax in the United States (Electronic resource) - https://www.wikiplanet.click/enciclopedia/en/ Property_tax _in_the_ United_ States (Retrieved: 2019-02-16).
Property Tax. (2019). How much is property tax in Italy? Guide Forums Articles//Terms & Privacy Policy. 2019 Tax-Rates.org (Electronic resource) - https: //www.justlanded.com/english/Italy/Italy-Guide/Property/Property-Tax
Property taxes//New York State. Updated: June 07, 2017 (Electronic resource) - https: www/tax.ny.gov/pit/property/learn/proptax.htm (Retrieved: 2019-02-15).
Regions of Russia. (2016). Socio-economic indexes. 2016: To become. sb. / Rosstat. ï€ M., 2016. ï€ 1326 pages.
Sayfulova L.G. calculation of property taxes at a change of cadastral cost//the Bulletin of the Volga university of V.N. Tatishchev. - 2016. - Page 145-153.
The business dictionary. (2017). (An electronic resource) - the access Mode: http://businessvoc.ru/indexWords. - Date of the address: 25.10.2017.
The report on execution of the consolidated budget of the Stary Oskol city district for 2015 - 2017 (An electronic resource): Official site: The budget for citizens - the access Mode: http://www.depfinoskol.ru
Vlasenkova E.A. Property taxes as a source of income of budgets of subfederal level: problems and prospects//Finance and credit. - 2011. - No. 6 (438). - Page 74-79.