Accounting of VAT in evaluating the market value of property. Generalization of opinions of methodology appraisers
Автор: Barinov N.P., Kozyr Yu.V., Slutsky A.A.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы, денежное обращение и кредит
Статья в выпуске: 5 (212), 2019 года.
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The authors present and analyze the results of a survey of a number of leading experts in the appraisal industry on the issue of reflecting the value added tax (VAT) in assessing the market value of the property. They determine the dominant position of specialists (market value without VAT) and suggest using the definition of «market value does not include VAT» for its expression. They conclude that it is necessary to develop a common opinion on the issue under discussion and to fix it in a document that is mandatory for use by the subjects of valuation activity.
Taking into account the value added tax in assessing the market value of the property, survey of specialists, dominant position, market value without value added tax
Короткий адрес: https://sciup.org/170172416
IDR: 170172416 | DOI: 10.24411/2072-4098-2019-10502