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Determination of the Cadastral Value of Real Estate for Tax Purposes
- Authors: Kostikova E.G.1, Migacheva E.V.1
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Affiliations:
- Russian State University of Justice
- Issue: No 7 (2023)
- Pages: 91-102
- Section: Judicial practice
- Submitted: 25.01.2026
- Accepted: 25.01.2026
- Published: 07.07.2023
- URL: https://journals.rcsi.science/2072-909X/article/view/375637
- DOI: https://doi.org/10.37399/issn2072-909X.2023.7.91-102
- ID: 375637
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Abstract
The article deals with topical issues of determining the cadastral value of immovable property for tax purposes, as well as the possibility of establishing the market value of the property. The authors investigate individual conflict situations arising in the process of cadastral valuation of individual real estate objects. In the modern system of market relations, the valuation of real estate plays an important role, as the most common, but at the same time the most contested type of valuation in the judicial authorities. In this regard, the role of the correctness of establishing the cadastral value of real estate objects increases.
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About the authors
Ekaterina G. Kostikova
Russian State University of Justice
Author for correspondence.
Email: keg2003@bk.ru
ORCID iD: 0000-0002-0605-2579
Candidate of Science (Law), Associate Professor, Professor of the Department
Russian Federation, MoscowElena V. Migacheva
Russian State University of Justice
Email: MEV_73@mail.ru
ORCID iD: 0000-0003-3744-7626
Candidate of Science (Law), Associate Professor, Professor of the Department
Russian Federation, MoscowReferences
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