DOI: 10.7256/2454-065X.2017.8.23949

Abstract: The subject. The subject of the research is the grounds for improving individual taxation system (taxation of residential property) based on the development of models for their cadastral valuation and prediction of consequences of individual taxation decisions. The object of the research is the mutual relations and mutual influence arising in the process of individual property taxation based on state cadastral valuation. The purpose. The purpose of the research is to make recommendations on how to improve procedures of calculation and collection of individual property (residential property) tax based on state cadastral valuation. Methodology. The theoretical and methodological basis of the research is the concepts and fundamental provisiosn in the sphere of taxation theory, theory of property valuation, theory of public finances reflected in monographs, researches and practice-oriented findings of foreign and Russian authors, publications of research centers, and legal acts and laws of the Russian Federation and its constituents. The adequacy of conclusions is guaranteed by the combination of approaches and methods such as systems approach, analytical method, method of documentary sources analysis, and method of comparative analysis. Based on the crtical analysis of the Methodological Guidelines on State Cadastral Valuation (2016) the authors have discovered provisions that are not sufficiently grounded and thus do not allow to perform a correct calculation and collection of individual property tax. Based on the systems approach, the authors have made recommendations on how to improve the method of residential property valuation as well as to reform the existing system of property taxation in general. At the present Russia has made serious steps towards developing an efficient individual property (residential property) taxation system. However, the results of the author's analysis demonstrate that there is still much to be done to develop the theoretical, methodological and instrumental basis of the reform. 

DOI: 10.7256/2454-065X.2017.5.23266

Abstract: The subject of the research is the grounds for directions of improving physical entities' taxation (in particular, individual residential property taxation) based on their cadastral valuation and prediction of decision consequences using the method of simulation modeling. The object of the research is dependent and interdependent relations that may arise in the process of residential property taxation based on their cadastral valuation. The purpose of the research is to develop recommendations on how to improve the procedure of calculating and collection individual property tax (IPT) based on their cadastral valuation and using the method of simulation modeling. When developing the simulation model, the authors have applied the system dynamics approach that allows to reflect the difficult interdependent relation between individual property taxation elements in the process of individual property taxation based on cadastral valuation. The interface of working with the aforesaid model allows a real-time evaluation of management decision consequences in the process of individual property taxation prior to the moment they are put to practice. The authors offer their own simulation model for connecting budget taxation flows and the level of the population satisfaction based on the principles of system dynamics which allows to predict consequences of decisions that are made in the sphere of individual property taxation as well as to valuate measures aimed at keeping the balance of interests between the state, municipalities and households (economic entities).