THE ROLE OF PROPERTYCLASSIFICATION IN CADASTRAL VALUATION AND TAXATION
1. chair«Accounting, analysis and audit" Higher School of Economics and Management of the South Ural State University
One of the aspects of reforming of property tax of organizations and natural persons which foresees further inclusion in the tax system of the Russian Federation of the local tax of properties is observed in the article. As a result of the work of cadastral assessment of properties, the cadastral cost of objects of taxation which is used as a tax base and is adequate to the market value is defined. The interaction between the assessment of the cadastral cost and the taxation of properties is observed with the help of the classification. As for the cadastral assessment, the classification is both a way to define a tax base and an instrument to determine established tax rates. The calculation of tax rates plays an important role for the formation of tax potential of the development of the territory. And as according to the classification tax rates are fixed and their maximum values are established with the law, so a correct and clear classification is a background for either the assessment of the cadastral cost or the taxation. In the article one can observe the classification of lands and objects of property on the base of normative documentations, the analysis of changes, that the company has experienced, and the problems, that arise during the application of this classification.
Keywords: cadastral valuation, the tax base, property tax, real estate, real estate appraisal, property tax, mass appraisal, the state cadastral valuation.