Some problems calculation of the tax base for property taxes


Issue: №3 2016

Heading: Constitutional and municipal law


Keywords: on the personal property tax, land tax, real estate, contesting the cadastral value.


The article is devoted to the cadastral value as the basis for calculating the tax base of the tax on personal property (Sec. 32 of the Tax Code of the Russian Federation) and land tax (Sec. 31 of the Tax Code of the Russian Federation).