Criando um modelo de interferência do valor cadastral do imóvel:

vantagens para os negócios

Autores

  • Alexey Kulchytskiy Kursk Academy of State and Municipal Service Kursk, Russia
  • Roman Aleshko
  • Alexander Fomin
  • Aleksander Petrov
  • Sergey Dyakov
  • Ramzil Gabdulkhakov

DOI:

https://doi.org/10.14571/brajets.v16.n3.758-767

Palavras-chave:

imobiliário, impostos sobre a propriedade, economia, atividade de avaliação

Resumo

Na formação de relações de mercado em países com economias em desenvolvimento, a avaliação cadastral de imóveis não é apenas uma forma de construir modelos matemáticos. Neste caso, um papel importante é atribuído às fontes de informação para a construção de modelos estatísticos confiáveis ​​que levem em consideração as propriedades de interferência dos objetos imobiliários. A escolha do método de avaliação cadastral é confiada a especialistas altamente profissionais e com experiência relevante. Neste sentido, o objetivo desta investigação sobre os valores e as relações entre o valor de mercado e o valor cadastral do imóvel é determinar o seu impacto na forma de determinar a base tributável dos impostos prediais. Ao longo do estudo, as medidas propostas permitem o cálculo do valor cadastral, em primeiro lugar, para agilizar o atual sistema de formação de avaliações. Além disso, a utilização do fator de correção permitirá aos contribuintes estabelecer equidade na tributação dos impostos sobre a propriedade, uma vez que o valor cadastral é determinado por diferentes abordagens interferenciais, utilizando vários fatores de influência nos modelos. Método comparativo, método de custo, método de receita e combinação dos métodos propostos são utilizados. Face aos resultados, estas propostas são relevantes, especialmente nas actuais condições de influência da COVID-19 em todas as economias, bem como no clima de negócios das estruturas empresariais, uma vez que devido a factores macroeconómicos está a assumir uma tendência decrescente.

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Publicado

2023-09-23

Edição

Seção

Novel approaches in education, society and culture development

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