Prospects of taxation of real estate of organizations in the Russian Federation

The relevance of the study is due to the changes taking place in the Russian Federation in the field of valuation activities and accounting rules for fixed assets, which have a direct impact on the parameters of taxation of real estate of organizations. The article examines the foreign experience of applying market value in the valuation of real estate for tax purposes. The characteristics of real estate objects during mass assessment in foreign practice are presented. The current state of taxation of real estate of organizations is assessed on the basis of cadastral value and average annual residual value, considering the changes in the regulation of valuation activities in the Russian Federation and new accounting rules for fixed assets. The prospects of property taxation of legal entities in the Russian Federation are assessed, considering the changes that have occurred.