Обзор систем налогообложения недвижимости скандинавских стран с целью сокращения обращений по вопросам оспаривания результатов определения кадастровой стоимости в Российской Федерации

摘要

В настоящее время собственники недвижимости сталкиваются с проблемой завышения кадастровой стоимости их имущества. Рассмотрена процедура оспаривания результатов определения кадастровой стоимости в Российской Федерации, приведен обзор систем налогообложения в скандинавских странах. Выявлены пути сокращения числа исков и обращений по вопросам оспаривания результатов определения кадастровой стоимости.%The procedure of contestation over determination of cadastral value of real estate objects is growing more urgent because of the gradual introduction of real estate tax based on the cadastral value. Initially cadastral value in the Russian Federation was not equated with the open market value and amounted less than 75% of the level of market prices. It has to noted that the tax burden of owners of real estate objects is calculated in regards to the cadastral value of those objects The research of taxation systems in different foreign countries allow us to show that such practice is common for many Scandinavian countries, resulting in reduction of cases of judicial contestation of tax results as well as of the costs of taxpayers. In Russia the application of such approach of establishing a cadastre value for tax purposes might reduce the expenses both for the government and individuals in case of processing of the lawsuits and complaints brought to commissions.