Comparative analysis of the real estate taxation basics in the Russian Federation and foreign countries

2018 ◽  
Vol 941 (11) ◽  
pp. 61-64
Author(s):  
A.M. Lelyuhina ◽  
М.V. Litvinenko ◽  
O.V. Miklashevskaya
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Tax System ◽  
The Real Estate ◽  
Foreign Countries ◽  
Real Estate Valuation ◽  
Real Estate Tax ◽  
The Russian Federation ◽  
Rational Construction ◽  
The Uk

The current issues of reforming the current tax system in the Russian Federation in the context of the transition to determining the amount of real estate taxes based on the cadastral value of real estate objects are discussed. The decision on adopting elements of a tax system in practice should be scientifically and methodologically based. The rational construction of the tax system of Russia contributes to the study of foreign tax systems’ models. In the article, the systems for calculating real estate tax established in the foreign countries under consideration are highlighted. Everything is based on analyzing the practice of real estate valuation in the UK, France, Belgium, Latvia, Finland, USA and Chile. A comparison is made of the grounds for calculating the property tax, their distinctive features. The main approaches to determining the cadastral value taking place in the cadastral systems of foreign countries are summarized. The conducted studies provide grounds for identifying trends in real estate valuation, which are being introduced into modern Russian cadastral valuation practice.

scholarly journals LEGAL TECHNOLOGY FORE AM FISCAL CHURS (ECONOMICS) RUSSIA IN THE FOREIGN COUNTRIES (WHO OWNS THE INFORMATION — OWNS THE ECONOMY)

2021 ◽  
Vol 6 (1(24)) ◽  
pp. 30-37
Author(s):  
Fyodor Vasilyev
Keyword(s):  
United States ◽  
Real Estate ◽  
Russian Federation ◽  
The United States ◽  
Economic Security ◽  
Raw Material ◽  
Material Base ◽  
Foreign Countries ◽  
The Russian Federation ◽  
Legal Technology

The author’s article addresses very well-stated economic security, allowing us to draw not only scientific, educational and educational conclusions, but also practical requirements in view of the current developments in the country in the development of the market system. What really outlined the position of the author allows us to assert the presence of views on the part of citizens of the Russian Federation, who have citizenship of the United States, England, Cyprus, Germany, etc. countries to consider Russian resources as a source of enrichment (raw material base) and the ability to pay them increased taxes in those countries where they have not only citizenship of the CIVIL, but also accounts, real estate. In general, the author’s judgment will allow to implement not only the requirements (concepts and strategies) of the President of Russia, but also in improving the activities of the legislation and activities of certain state bodies of the Russian Federation.

scholarly journals Introduction: Real Estate Tax System and Real Estate Market in Japan

2021 ◽  
pp. 115-122
Author(s):  
Yoshiro Higano
Keyword(s):  
Real Estate ◽  
Property Tax ◽  
Asset Valuation ◽  
Tax System ◽  
Tokyo Metropolitan Area ◽  
Macroeconomic Conditions ◽  
The Real Estate ◽  
Link Type ◽  
Real Estate Tax ◽  
Social Logic

AbstractThis introduction summarizes chapters of Part II. In Chap. 10.1007/978-981-15-8848-8_9, Yamamoto (Jpn J Real Estate Sci 31:88–96, 2018) has compared between the street method, the asset valuation adopted for the imposition of property tax in Japan, and the computer-assisted mass appraisal (CAMA) method generally adopted in North America focusing on education and training of valuators. In Chap. 10.1007/978-981-15-8848-8_10, Yamazaki (Jpn J Real Estate Sci 31:97–101, 2018) argues that one of the major causes for relatively low density use of land in the city in Japan is the land tax system. He focuses on property tax and examines defects of the tax from view of economist. In Chap. 10.1007/978-981-15-8848-8_11, Kobayashi (Jpn J Real Estate Sci 31:129–138, 2018), taking an actual example, has examined difference between precise legal interpretation of ‘exemption from real estate acquisition tax due to purpose of use’ and taxation practices conducted by local administrative bodies. In Chap. 10.1007/978-981-15-8848-8_12, Shirakawa and Okoshi (Jpn J Real Estate Sci 31:88–96, 2017) have shown that the real estate companies were committed to transactions as dual agencies to whatsoever degree, and analyzed attributes of real estate brokerage companies which are able to be dual agencies and how such dual agency affects contract price.In Chap. 10.1007/978-981-15-8848-8_13, Ueno (Jpn J Real Estate Sci 31:97–105, 2017) has analyzed impacts of the macroeconomic conditions on the land price gradient curves which are estimated using real estate data of the Tokyo Metropolitan Area in 1970, 1976, 1985, 1988, 1994, 2008, 2010, and 2016. In Chap. 10.1007/978-981-15-8848-8_14, Komatsu (Jpn J Real Estate Sci 31:110–118, 2017) has analyzed impacts that refurbishment of existing apartment has on possible increase in rent using the multinomial probit model and the Tobit model. In Chap. 10.1007/978-981-15-8848-8_15, Hanazato (Jpn J Real Estate Sci 31:119–128, 2017) has shown that around 90% of condominium reconstruction cases are predictable using the estimated discriminant function in terms of objective real estate data only. In Chap. 10.1007/978-981-15-8848-8_16, Ota et al. (Jpn J Real Estate Sci 31:109–119, 2018) have analyzed determinants of rent for rental house, office, and shop within 10-min walking distance from Shibuya Station in Tokyo. Multiple regression analyses are conducted and have shown that space syntax (SS) measures (Hillier and Hanson, The Social Logic of Space. Cambridge University Press, Cambridge, 1984) significantly affect rent as well as conventional location attributes.

scholarly journals MORTGAGE LENDING MARKET IN THE RUSSIAN FEDERATION: CURRENT STATE, PROBLEMS AND PROSPECTS

2021 ◽  
Vol 2 (53) ◽  
pp. 72-78
Author(s):  
S.A. Starykh  ◽  
◽  
S.A. Lavoshnikova  ◽  
 A.D. Chesnokova ◽  
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Real Estate Market ◽  
Mortgage Lending ◽  
Mortgage Market ◽  
The Real Estate ◽  
Financial Bubble ◽  
The Real Estate Market ◽  
The Russian Federation ◽  
The Impact

Subject. The market of mortgage housing lending in the Russian Federation. Topic. The impact of the coronavirus pandemic on the mortgage lending market. Purpose. Analyze the housing mortgage lending market in the Russian Federation and identify the reasons for its explosive growth in the 3rd and 4th quarters of 2020. Methodology. Methods of comparative analysis of the housing mortgage lending market in the Russian Federation. Results. The possibility of the formation of a financial bubble in the real estate market in Russia is studied, and the probable prospects for the development of the mortgage market are evaluated Application area. The mortgage lending market, including the behavior of borrowers (buyers in the housing market) and the activities of credit institutions. Conclusions. The article analyzes the housing mortgage lending market in the Russian Federation and identifies the reasons for its explosive growth in the 3rd and 4th quarters of 2020. The article examines the impact of the coronavirus pandemic on the mortgage lending market, including the behavior of borrowers (buyers in the housing market) and the activities of credit institutions. The possibility of the formation of a financial bubble in the real estate market in Russia is studied, and the probable prospects for the development of the mortgage market are evaluated. Keywords: mortgage lending, deferred demand, financial bubble, coronavirus pandemic, mortgage lending rate, key rate, average credit rating of the borrower, overdue debt, bankruptcy, reserves for possible losses.

The features of geodetic maintenance of cadastral activities in the Russian Federation

2017 ◽  
Vol 924 (6) ◽  
pp. 49-54 ◽  
Author(s):  
A.E. Mirzoeva ◽  
A.S. Ovchinnikova
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Present Stage ◽  
The Real Estate ◽  
Property Relations ◽  
Stage Of Development ◽  
Characteristic Points ◽  
The Russian Federation ◽  
Real Estate Management

Today the studying of geodetic maintenance of cadastral activities in the Russian Federation is an extremely important and topical issue at the present stage of development of the interrelation between geodesy and the sphere of land and property relations. The research tasks are to identify problem aspects in the practical geodetic activity, as well as to analyze the role of geodesy for one of the most important areas of its application. Specificity of geodetic support of cadastral works is considered. The methods of determining the coordinates of the characteristic points of the boundaries of land plots and other real estate objects are compared, the main problems of geodetic work for cadastral purposes are formulated, and the direct dependence of land tax and rent on the area of the real estate object is revealed. In this way, the article reflects the importance of surveying for land and real estate management system.

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