Some problems of assessing the cadastral value of real estate, taking into account the specific application of article 378.2. Tax Code of the Russian Federation

The authors examine the problem arising in the taxation of commercial real estate objects in the course of applying Article 378.2 of the Tax Code of the Russian Federation. They analyze the application of regulatory legal acts that formulate the criteria for forming a list of such objects. Using practical examples, they show that the absence of both legislatively established criteria for determining the type of actual use and purpose of capital construction objects and a list of such types negatively affects the economic situation of organizations and entrepreneurs - owners of such objects. They propose a system of measures to solve the identified problems.