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Natalia I. Lyakhova
Irina N. Marchenkova
Alla A. Udovikova
Valentin N. Amelchenko


Real Estate, Property Taxes, Real Estate Cadaster


Purpose: The article deals with the results of the analysis of the reform of land and property relations aimed at the formation of an objective basis for the taxation of real estate.

Methodology: The empirical base of research is data of official statistics on revenues of regional and municipal budgets of the Russian Federation from 2005 for 2017. Data processing was made by means of statistical methods.

Result: The study of foreign experience has confirmed the right direction of the formation of an objective basis for taxation of real estate in Russia. The influence of the created state real estate cadaster on the structure of budget revenues of regional and local budgets is revealed.

Applications: This research can be used for universities, teachers, and students.

Novelty/Originality: In this research, the model of Assessment of the Impact of the State Cadastre of Real Estate on a Budget Income is presented in a comprehensive and complete manner.


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