The Improvement of Conceptual and Categorical Framework for the Classification of Objects of Cadastral Registration

• Published in: IOP conference series. Earth and environmental science 2019-06, Vol.272 (2), p.22210
• Main Authors: Kharitonov, A A, Ershova, Natalia V, Vikin, Sergei S.
• Format: Article
• Language: English
• Subjects: Classification; Inventory management; Legislation; Real estate; Registration; Replenishment; Taxation
• ISSN: 1755-1307; 1755-1315
• DOI: 10.1088/1755-1315/272/2/022210

The analysis of the current legislation concerning the State Real Estate Cadastre shows that in practice the technical inventory system still exists in parallel to the State cadastral registration system. Moreover, the procedures of technical inventory and State cadastral registration are carried out in declarative order, which does not allow a timely replenishment of the tax base, in consequence of which a substantial sum of money is drained annually from the State treasury. As part of research the authors reveal that one of the major legislative lacunae is the absence of clear concepts and classification features of objects of cadastral registration, which should be completely identical to the objects of taxation. The authors propose a conceptual and categorical framework for classifying the objects in order to avoid the confusion of concepts concerning the objects of cadastral registration from the point of view of their category of importance or solidity, and eventually to form a unified approach to registration and subsequent taxation of such objects. The paper presents the suggestions on taking the real estate inventory, which due to information exchange will allow creating and updating the database of the State Real Estate Cadastre and the taxable base, by extension.