Abstract
Determination of the tax base and the transition to the calculation of the tax, on the property of individuals, based on the cadastral value of residential real estate in the Tomsk region will be carried out from 2020. In this connection, an analysis was made of the residential real estate market in the city of Tomsk, based on the results of which their cadastral value was modeled. Based on the modified cadastral value, the average amount of tax payments for owners of one-, two- and three-room apartments was predicted.
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