Тип публикации: статья из журнала
Год издания: 2018
Идентификатор DOI: 10.12902/zfv-0208-2018
Аннотация: Mass real-property appraisal by means of simplified market analysis is conducted for taxation in developed countries. And although this valuation for taxation in the form of state cadaster appraisal has emerged in Russia a long time ago, the system has actually evoked a wide response in society and the media. Today, the preparationПоказать полностьюs for the fourth revision of State cadastral land valuation are under way; thus, there is a chance to take influence on its results, and to develop and suggest methods for imposing a fairer taxation. In this regard, one should consider the zones of special conditions of land use, which adversely affect the permitted land use and cause reduced property values. In the urban environment this applies mainly to low-rise buildings, gardening and dacha land plots, and their owners often pay high taxes as the land use restrictions are insufficiently taken into account. In this article the authors propose methods for differentiating cadaster values which consider the value reduction due to the existence of zones of special land use conditions. The corresponding coefficients are determined by statistical techniques.
Журнал: ZFV - Zeitschrift fur Geodasie, Geoinformation und Landmanagement
Выпуск журнала: Т. 143, № 3
Номера страниц: 158-165
ISSN журнала: 16188950
Издатель: Verlag Dr. Bernd Wiissner