Problems of accounting value added tax in evaluating commercial properties of different approaches

The article discusses the relationship of the tax base for the value added tax (VAT) and the market value of commercial real estate. Explanations are given as to the time of occurrence of the obligation to pay VAT. The recommendations for the correct inclusion of VAT in the application of different approaches to the estimation of the market value of objects. The authors propose to structure the formal aspects related to the need to consider or neglect of VAT in market value that will ensure uniformity of VAT at the market value of commercial property, using different approaches.