FACTOR ANALYSIS OF CORPORATE PROPERTY TAX REVENUE CALCULATED ON THE BASIS OF CADASTRAL VALUE

Abstract

The paper examines the revenue of corporate property tax, calculated on the basis of the cadastral value. The purpose of the study is to identify the factors affecting the amount of corporate property tax revenues in terms of those objects, with the cadastral value as a tax base for it. The relevance of the study is due to the ongoing transition to the calculation of property tax on the basis of the cadastral value. In terms of tax on property of individuals and land tax, such a transition has already been made, and forecasting the consequences of such a transition for corporate property tax is an extremely relevant task. The scientific novelty of the study is the proposed four-factor multiplicative model. Among the proposed factors are the effective property tax rate in the region, the total number of capital construction objects in the region, the share of objects in the regional list in the total volume of capital construction objects in the region and the average cadastral value of one object in the regional list. The main method of research is the logarithmic method of deterministic factor analysis. As a result, for 85 regions of the Russian Federation, the impact of each of the selected factors was quantitatively evaluated. An important result of the study should also be called a consolidated analysis of regional lists, which provide the objects, the tax base for which is the cadastral value, for the first time undertaken in national studies. The main conclusions of the study show that for most regions the leading factor is the share of objects in the regional lists. This suggests that the expansion of the lists and the increase in the share will have a positive effect on the dynamics of corporate property tax revenues, and for most regions this direction should become most promissing for increasing the revenues from this tax.