TAXATION OF REAL ESTATE AS "A SINGLE REAL ESTATE COMPLEX" PROS AND CONS

To date, assessment of property for tax purposes is relevant in connection with the transition to the new system of taxation. The modern relevance of problems of development of property taxation due to the need to rationalize and optimize the use of land and established it infrastructure in the form of various objects property (real estate) in order to ensure not only the fiscal aspects of tax processes, but their regulatory impact on the economic development of regions and settlements.