О методологических аспектах оценки жилых домов в сельской местности в целях налогообложения

Abstract

The aim of the study was to identify the peculiarities and priority of the valuation methods in determining the taxable value of residential houses in countryside. The issues hindering the valuation of the objects for taxation have been identified. The ways of expanding the database of real estate transactions in countryside have been suggested. The role of valuation results, obtained in applying the cost method and the comparison-of-sales method in determining total real estate market value, have been defined on the basis of specific examples.