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

The subject matter of the study is to determine the tax base of property taxes and to evaluate the results of cadastral value reassessment in autumn 2023, which took place in the regions of the Russian Federation. The purpose of the article is to study methodological approaches to the definition and tax base of real estate taxes and the prospects for applying the results of the cadastral value reassessment in autumn 2023 as a tax base for corporate property tax and personal property tax. In this regard, the tasks of the study are, firstly, to accumulate information contained in regional regulatory documents on the cadastral value of capital construction objects in the regions after reevaluation, and secondly, to present this information in terms of types of objects and functional groups in those regions where possible. This detailed approach is necessary to understand whether a particular capital construction object forms the tax base for corporate property tax or for individual property tax. The relevance of the research lies in the fact that the personal property tax is fully calculated on the basis of cadastral value, while the corporate property tax is partially calculated, and a complete transition to the calculation of corporate property tax is one of the prospective directions of the tax policy on this tax. The scientific novelty of the research consists in the analysis of a totality of regional normative-legal acts, consolidating the results of capital construction objects cadastral value assessment. The main method of the study is the approximation method. As a result, for each region the amount of the total cadastral value of all capital construction objects and their quantity became available. Based on this information, the paper estimates the potential tax base and tax revenues for corporate property tax and personal property tax. The major findings include the approximation of the reassessment results distribution on the tax base for corporate property tax and corporate property tax depending on the types of objects, functional groups and labelling the objects into residential and non-residential in the documents reporting the reassessment results.

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