On the concept of property assessment for taxation: state and prospects

The article considers proposals of unified property tax base calculation methodology. The text analyses unsatisfactory results of determining land cadastral value for taxation purposes. The authors suggest possibility to create decentralized system for tax base determination, which could eliminate errors identified in the course of land plots cadastral valuation. To implement authors suggestions, it is advised to establish regional tax favorable areas and to involve local authorities and independent appraisers in order to finalize this job. Several other alternatives of how to organize the project were considered. The paper looks at several scenarios of how to organize this task, including methodological and informational support, i.e. analytical support for the task.