The role of cadastral value in balancing local budgets

Modern tax federalism implies that federal budget relies on the major taxes. This results in the lack of regional and local taxes and dependency of the local authorities. Local taxes mainly include personal income tax, corporate property tax, personal property tax and land tax. Thus, the taxable bas...

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Bibliografische gegevens
Hoofdauteurs:	Zenchenko, S. V., Зенченко, С. В.
Formaat:	Статья
Taal:	English
Gepubliceerd in:	ATLANTIS PRESS 2020
Onderwerpen:	Local budget Cadastral value Budget balance Budget deficit Local taxes
Online toegang:	https://dspace.ncfu.ru/handle/20.500.12258/13852
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spelling	ir-20.500.12258-138522020-09-10T14:30:19Z The role of cadastral value in balancing local budgets Zenchenko, S. V. Зенченко, С. В. Local budget Cadastral value Budget balance Budget deficit Local taxes Modern tax federalism implies that federal budget relies on the major taxes. This results in the lack of regional and local taxes and dependency of the local authorities. Local taxes mainly include personal income tax, corporate property tax, personal property tax and land tax. Thus, the taxable base is related to the cadastral value of real estate. In the article the authors study the dependence of the balance of local budgets on the adastral valuation. Regional and local authorities apply the mechanical approach to the development of their taxable base, which leads to overestimation of cadastral value in most regions. The authors studied this problem and analyzed the situation in Tambov and Volgograd regions (that belong to different federal districts) and in their regional centers. The study showed that an overestimated cadastral value leads to an increase in the number of claims challenging the cadastral value and to a reduction in the taxable base. As a result, local budgets suffer and it gets difficult to balance a budget 2020-09-10T14:29:24Z 2020-09-10T14:29:24Z 2019 Статья Sutyagin, V; Radyukova, Y; Zenchenko, S; Sinitsyna, A. The role of cadastral value in balancing local budgets // PROCEEDINGS OF THE VOLGOGRAD STATE UNIVERSITY INTERNATIONAL SCIENTIFIC CONFERENCE: COMPETITIVE, SUSTAINABLE AND SAFE DEVELOPMENT OF THE REGIONAL ECONOMY (CSSDRE 2019). - 2019. - Серия книг: AEBMR-Advances in Economics Business and Management Research. - Том: 83. - Стр.: 529-534 http://hdl.handle.net/20.500.12258/13852 en PROCEEDINGS OF THE VOLGOGRAD STATE UNIVERSITY INTERNATIONAL SCIENTIFIC CONFERENCE: COMPETITIVE, SUSTAINABLE AND SAFE DEVELOPMENT OF THE REGIONAL ECONOMY (CSSDRE 2019) application/pdf ATLANTIS PRESS
institution	СКФУ
collection	Репозиторий
language	English
topic	Local budget Cadastral value Budget balance Budget deficit Local taxes
spellingShingle	Local budget Cadastral value Budget balance Budget deficit Local taxes Zenchenko, S. V. Зенченко, С. В. The role of cadastral value in balancing local budgets
description	Modern tax federalism implies that federal budget relies on the major taxes. This results in the lack of regional and local taxes and dependency of the local authorities. Local taxes mainly include personal income tax, corporate property tax, personal property tax and land tax. Thus, the taxable base is related to the cadastral value of real estate. In the article the authors study the dependence of the balance of local budgets on the adastral valuation. Regional and local authorities apply the mechanical approach to the development of their taxable base, which leads to overestimation of cadastral value in most regions. The authors studied this problem and analyzed the situation in Tambov and Volgograd regions (that belong to different federal districts) and in their regional centers. The study showed that an overestimated cadastral value leads to an increase in the number of claims challenging the cadastral value and to a reduction in the taxable base. As a result, local budgets suffer and it gets difficult to balance a budget
format	Статья
author	Zenchenko, S. V. Зенченко, С. В.
author_facet	Zenchenko, S. V. Зенченко, С. В.
author_sort	Zenchenko, S. V.
title	The role of cadastral value in balancing local budgets
title_short	The role of cadastral value in balancing local budgets
title_full	The role of cadastral value in balancing local budgets
title_fullStr	The role of cadastral value in balancing local budgets
title_full_unstemmed	The role of cadastral value in balancing local budgets
title_sort	role of cadastral value in balancing local budgets
publisher	ATLANTIS PRESS
publishDate	2020
url	https://dspace.ncfu.ru/handle/20.500.12258/13852
work_keys_str_mv	AT zenchenkosv theroleofcadastralvalueinbalancinglocalbudgets AT zenčenkosv theroleofcadastralvalueinbalancinglocalbudgets AT zenchenkosv roleofcadastralvalueinbalancinglocalbudgets AT zenčenkosv roleofcadastralvalueinbalancinglocalbudgets
_version_	1760601613089636352

The role of cadastral value in balancing local budgets

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