Property tax in the Russian Federation’s New Territories: Obstacles and Resolutions

The importance of this research lies in the challenges that hinder the creation of an effective property tax system in the new Russian federal subjects, stemming from post-crisis economic rebuilding. Under these circumstances, conventional financial tools need modification to balance budget income and social equity. The study’s subject is focused on how property taxes are handled during the economic rebuilding of new Russian regions after a conflict. The aim is to create scientific and methodological frameworks for real estate taxation in the Russian Federation’s new regions, while accounting for the restoration of their tax potential. An examination of the current situation and future possibilities for property taxation in the New Territories uncovered issues with damaged infrastructure, property rights protection, and insufficient data for objective property valuation. This allowed for the identification of key strategies to further incorporate property taxation into the nation’s unified tax system. Regarding the evolution of scientific and methodological strategies for cadastral property valuation, the proposal is to implement adaptive methods. These methods, proven in international post-crisis regulation, are rooted in the replacement cost of an asset, factoring in its physical deterioration. Regarding to legitimizing of property rights and the improvement of registration records, remote filing of applications for the restoration of property rights, temporary separation of ownership and use rights, introduction of the status of “temporary taxpayer” for actual users. Considering actual property operation conditions, we can link property tax burdens to public goods access using tax holidays and incentives. In terms of territorial differentiation of real estate taxation: zoning of post-crisis territories according to the principle of fiscal “traffic light” with the legal consolidation of three regimes —  A (critical destruction zone), B (recon zone) and C (normal zone).

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