Legal Characteristics and New Aspects of the Transition to Taxation of Corporate Real Estate Based on Cadastral Value Within the Framework of the Corporate Property Tax. Part 1

In a number of documents of the Ministry of Finance of the Russian Federation there are provisions on the transition to taxation of the immovable property of corporations by cadastral value in relation to the Corporate Property Tax. Over time, the Ministry of Finance of the Russian Federation has specified the content of such a transition. The author of the article analyzes the content of this transition, and also establishes a number of problems of legal regulation of this tax related to this transition.