STATE REAL ESTATE CADASTRE AND ITS ROLE IN REAL ESTATE TAXATION


Smirnov D.A.

The role and the meaning of state registration of real estate objects for taxation are considered. The analysis of modern real estate registration systems is completed and are also given the directions of their development. The positive sides and the weaknesses of the Law On State Real Estate Cadastre are listed and the suggestions on possible reforms of the system of real estate registration are proposed


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