METHODS OF PROPERTY VALUATION IN REAL ESTATE TAXATION
Abstract
This article examines the fundamental role of property valuation in the taxation process. A detailed analysis of the methods and approaches used to determine the value of real estate objects, which form the basis for tax calculations, is presented. The differences between individual and mass valuation, their application depending on the volume and quality of information, and the impact of these approaches on the accuracy of tax obligations are discussed.
The study also explores challenges and perspectives associated with valuation methods and their application, emphasizing the importance of reliable and up-to-date information for ensuring the fairness and efficiency of the tax system. Special attention is paid to issues of tax system financing and the role of local budgets in this process. The research aims to improve the relationship between real estate valuation and tax regulation, as well as to identify potential ways to optimize processes for enhancing their transparency and fairness.
Keywords:
real estate valuation taxation individual valuation mass valuation valuation methods valuation accuracy local budgetsReferences
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