Vertical equity of property tax assessment: estimated quality indices
Автор: Miagkov Vladislav N.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы, денежное обращение и кредит
Статья в выпуске: 11 (254), 2022 года.
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The author analyzes the methodology for calculating the PRD and PRB indicators of vertical fairness of the results of a mass valuation of the cadastral value (CV) of real estate, the violation of which may result in the taxpayers challenging the CV. Substantiates that the calculated PRB indicator recommended by the International Association of Tax Officers standards characterizes the quality of the cadastral valuation only statistically, and its application gives satisfactory results only if the CVs deviate slightly from the market ones. Recommends that evaluators, along with the calculation of the PRB indicator, conduct a direct calculation of test sample pairs that violate vertical justice.
Показатели prd и prb вертикальной справедливости
Короткий адрес: https://sciup.org/170196000
IDR: 170196000