Тип публикации: статья из журнала
Год издания: 2024
Идентификатор DOI: 10.3897/popecon.8.e115183
Аннотация: <jats:p>In recent decades, the state has been tasked with the effective management of natural resources, among which land resources hold particular importance due to the necessity of their rational use and sustainable development. The value of land resources and their indispensable role in ensuring the socio-economic development ofПоказать полностьюthe country is most clearly reflected in the state’s tax policy, specifically in land taxation. The amount of land tax depends on the cadastral value, which is often subject to methodological shortcomings and challenges. This study, using the Belgorod Region as a case study, proposes an algorithm for determining the cadastral value of land plots within gardening and horticultural non-profit partnerships, taking local factors into account. To determine the specific indicator of cadastral value (SICV) of land plots, a linear regression model was developed. The results, tested for homoscedasticity, confirmed the model’s adequacy and reliability. The findings showed that the cadastral value decreased by an average of 12.2% compared to the current results of the state cadastral assessment in the Belgorod Region, highlighting the influence of local factors and the importance of considering them in the cadastral evaluation of the land plots in question.</jats:p>
Журнал: Население и экономика
Выпуск журнала: Т. 8, № 3
Номера страниц: 86-107
ISSN журнала: 26583798
Место издания: Москва
Издатель: Федеральное государственное бюджетное образовательное учреждение высшего образования Московский государственный университет им. М.В. Ломоносова (экономический факультет)