On the question of the allocation of the value of tax on the added value when determining the cadastral value of real estate

The article discusses the question of whether to allocate a value added tax in the formation of the tax base for the cadastral value of real estate and argues that such an allocation is necessary only if the objects do not have a market turnover. This should take into account whether the right holder to refund a value added tax. The author confirms the validity of this approach based on the analysis of the theory and practice of market and tax assessments and the norms of legislation on state cadastral valuation of real estate in Russia and abroad.