Abstract

According to Rosreestr data, as of May 1, 2021 in the Russian Federation as a whole, there is no information in the state register on the right holders of 19,7 million land plots (33,8 % of the total number), as well as on owners of more than 26 million other real estate objects (including 1,7 million premises in apartment blocks). This statistics suggests that the issue of information completeness from the Unified State Register of Real Estate is urgent and relevant, especially in terms of the impact on real estate objects taxation. The purpose of this work is to study the influence of land legislation violation factors in the form of squatting, as well as incompleteness of information in the Tax-3 and USRER databases on the tax payment transactions to local budgets. The study was carried out on the data of Novosibirsk, as an empirical base, the results of the local land inventory, carried out within the framework of a municipal contract, were used. Finally, it was revealed that the lost profit for the city budget from the lost property taxes was defined using the example of two districts, the cost of carrying out CCW in their territory was calculated, and conclusions were drawn on the validity of its implementation.

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