Cadastral costas an instrument for tax optimization and factor of ensuring the financial sustainability of the educational institution

Category of article: Case. The purpose of writing the present article is the research of influence of evolution of cadastral assessraent institute on activity and financial stability of Russian higher education institutions. During the analysis it has been established that introduction of cadastral cost in practice of Russian education activity together with changed rules of taxes subsidizing and other developing negative tendencies of the last years significantly increases financial load of educational institutions. In terras of raethodology the conducted research is based on the systera analysis of changes of the Russian legislation and also practice of assessment and contest of cadastral assessment in Russian regions (using the example of Tambov region). Based on the outcomes of the conducted research the following results and conclusions are received: • changes of 2016 concerning subsidizing of a land tax significantly increased financial load of the Russian educational institutions which required additional funds formed at the expense of non-budgetary sources; • the changes in an order of payment of the organizations property tax which took place in 2014 can increase tax assignments on the specified tax in the long term; • further introduction of institute of cadastral assessment into the work of higher education institutions creates threat to their financial stability. Considering that cadastral cost in the majority of Russian regions is overstated, on the practical level the work of financial management should be directed to reducing it to market level. The procedure of cadastral cost contest is accurately regulated by the legislation and requires close attention of higher education institutions management. The main value of the present article is in consideration of cadastral assessment institute as a threat factor to financial stability of the Russian higher education institutions. The article shows mechanism of such threat (already existing and potential). Authors input is formulated in the form of recommendations to management of educational institutions concerning optimization of land and property taxes.