Transfer to the taxation of the objects of capital construction based on their cadastral value. Part 2

The authors analyze the advanced experience in the field of property taxation based on cadastral value. The most successful and useful for Russia experience of implementing of this strategy in the Netherlands is considered in detail. The paper studies the characteristics of organization and implementation of real estate mass valuation, describes the mechanism of contesting of cadastral valuation results, and also analyzes the possibility of using this experience as a part of improving of cadastral valuation system in our country.