Transfer to the taxation of the objects of capital construction based on their cadastral value. Part 1

The article discusses the concept of «property» and «object of capital construction», notes their differences due to the reform of the system of property taxation. Analyzed the existing practice of real estate inventory and their state cadastral valuation subject to clarification of the higher courts and international experience. The author concludes that inadequate legal and regulatory framework in this sphere, which prevents the formation of an independent object of the tax assessment, and offers solution to this problem.