Applying the results of cadastral value assessment as a tax base for property taxation

M. R. Pinskaya; R. V. Balakin; V. V. Sashichev

Lomonosov Economics Journal
Vestnik Moskovskogo universiteta. Seriâ 6, Èkonomika

ISSN 0130-0105 (Print)

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Pinskaya M.R., Balakin R.V., Sashichev V.V. Applying the results of cadastral value assessment as a tax base for property taxation. Lomonosov Economics Journal. 2025;60(5):42-67. (In Russ.) https://doi.org/10.55959/MSU0130-0105-6-60-5-2

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ISSN 0130-0105 (Print)

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About the Authors

M. R. Pinskaya
Financial research institute of the Ministry of finance of the Russian Federation / Financial university of the Government of the Russian Federation
Russian Federation

Moscow

R. V. Balakin
Financial research institute of the Ministry of finance of the Russian Federation (Moscow, Russia) /Lobachevsky State University of Nizhniy Novgorod
Russian Federation

Nizhniy Novgorod

V. V. Sashichev
Ministry of Finance of Russia
Russian Federation

Moscow

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