Problems of Calculation of Corporate Property Tax Based on the Average Annual Value

The current state of the property tax of organizations creates a certain kind of opportunities to evade the payment of tax, as well as forms an imbalance between taxpayers who own objects taxed at average annual or cadastral value. The article considers topical issues related to the calculation of the property tax of organizations in the Russian Federation on objects, the tax base for which is calculated as the average annual cost, as well as its shortcomings related to the dependence on accounting.