IMPROVEMENT OF METHODOLOGICAL SUPPORT FOR CADASTRAL VALUATION
The 2014 changes in the Tax Code expanded the institute of cadastral valuation from land to capital construction facilities. But this also gave rise to a new wave of questions about the reliability of the cadastral assessment. One of the stumbling blocks was the accounting (exclusion) of land from the cost of the capital construction facility. This article is devoted to methodological substantiation of estimation and accounting of land value in a single real estate object in conditions of lack of initial information. In the article, the authors consider the share of the land plot in the value of a single real estate object as a result of various pricing factors. As a methodological basis for calculating the share of land in a single real estate object, the regression analysis method was used. The results of the present study can be used in cadastral valuation practices as well as market assessments (including forensic examinations) prepared to challenge the results of cadastral valuation. In addition, the authors made a number of proposals for the direction of further improvement of the proposed approach.