Experience in the formation in the Udmurt Republic of a list of real estate objects in respect of which the tax base for property tax is determined as the cadastral value

The article discusses a systematic approach to solving the issues of taxation of individual real estate objects at the level of the subject of the Russian Federation within the framework of the possibilities of replenishing the consolidated budget while maintaining a balance of interests of state authorities and taxpayers. To solve the identified problems, the authors propose to adopt at the federal level a methodology for determining the type of actual use of real estate objects that is uniform for all constituent entities of the Russian Federation and to make appropriate changes to Article 378.2 of the Tax Code of the Russian Federation.