The First Decade of Article 3782 of the Tax Code of the Russian Federation: Issues of Making Real Estate Lists for Taxation Purposes Based on Cadastral Value

The decade of application of Article 3782 of the Tax Code of the Russian Federation is a worthy occasion to summarize the interim results of the transition from the determination of the tax base as the average annual residual value of the taxable object formed according to accounting rules to the use of the cadastral value of real estate objects in determining the tax base of property tax. The authors of the article studied the prehistory of inclusion of the above article in the Tax Code of the Russian Federation and its modernization in terms of formation of lists of real estate objects for taxation purposes on the basis of cadastral value, compare the norms of federal and regional legislation, analyze the practice of courts of various instances. Five typical issues arising in the formation of lists of real estate objects for taxation purposes on the basis of cadastral value are identified and optimal options for their resolution are proposed.