Analysis of the tax burden on taxpayers individuals, under determining the tax base, proceeding from cadastral value of the property by the example of Bryansk

Abstract

Purpose: the article deals with some provisions of the new Federal Law № 284-FZ of 04.10.2014, modifying the procedure for determining the tax base on personal property in January 2015. Furthermore, given the concept of inventory and the inventory value of the property. Discussion: а collation of the regional average indicator of population income produced by them with costs. The author calculated the tax burden on the taxpayers of the tax on personal property, by determining the tax base, based on the cadastral value of the property in relation to the daily expenses of the population, followed by the conclusions. Results: сonclusions about the positive and negative sides of the establishment of the tax base of the cadastral value of the property