The problems of classification in a cadastral valuation and the taxation

In the article author investigates classification of real estate objects for the purposes of a cadastral valuation and the taxation. Author considers consequences of classification changes. Application of succession principles, historical inheritance and minimization of social intensity in the course of classification changes is substantiated. The practical application of classification in taxation is considered in the article for the establishment of tax rates in Russian population aggregates. It is offered to do the testing of classification changes for valuation of socio-economic consequences of application.