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Shevchenko Oleg Igorevich
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• Kuban State Agrarian University
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THE PROBLEMS OF THE TRANSITION PERIOD WITH THE INTRODUCTION OF A SINGLE TAX ON REAL PROPERTY
Description
In 2015, the Federal law introduces amendments to the tax code of the Russian Federation, one of the main changes is the inclusion of a new article 32. In this article of the code addresses the issue of levying tax on property of individuals. the reform of property taxation in the Russian Federation in 2016, and the final realization planned for 2020. Despite the fiveyear implementation period of the reform of real property taxation in the scientific community and citizens, there are many questions and concerns. In our opinion, there are several basic problems, such as the lack of regulations on real property subject to taxation, the feasibility of changing the tax base from the inventory value on the cadastral value of objects of taxation, the need for constant revision of the cadastral value of real estate in rapidly developing urban districts and identifying sources of funding for these works. Given the current crisis situation, administration of municipalities seek to raise revenues, but at the same time it is essential to monitor social tensions of the population, awareness in the media and tax authorities. All activities should be aimed at reforming and improving the legal base and system of cadastral evaluation
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