Abstract
In 2022, a new state cadastral assessment took place in the Russian Federation, which does not determine the details of including a sanitary protection zone and assessing its cost to adjust the total cost of plots. The purpose of this study is to justify a return to the normative establishment of tax rates, taking into account changes in the state policy of regulating land and property relations. The purpose of the study was achieved by performing two tasks: analysing the share of the area of the sanitary protection zone, which should be taken into account when assessing the main land use of the enterprise, and determining the cost of this part of the sanitary protection zone. To solve the problems, standards and theoretical works are analysed, as well as the actual practice of using sanitary protection zones with regulatory requirements is compared. The result of the study is the possibility to use aggregated methods to calculate additional adjustments for industrial sites and territories with a sanitary protection zone, using the norms of green spaces and the costs of creation. These results can serve as a basis for the development of effective measures and regulations in the field of taxation of land and property relations.
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