Improving the Technology of Cadastral Appraisal of Agricultural Lands with the Account of Environmental Factors. Issue 2 (April 2020)

• Record Type: Journal Article
• Authors: Kharitonov, A A; Vikin, S S; Ershova, N V
• Is Part Of: IOP conference series. Volume 459:Issue 2(2020)
• Publication Date: 2020-04
• Subjects: Earth sciences -- Periodicals; Environmental sciences -- Congresses; Environmental sciences -- Periodicals; 550.5
• DOI: 10.1088/1755-1315/459/2/022019
• Languages: English
• ISSNs: 1755-1307

Abstract

Abstract: The analysis of regulatory framework governing the appraisal activities in the Russian Federation suggests that at present all the conditions have been created for performing high-quality appraisal works. However, the authors believe that the system of cadastral appraisal of agricultural lands is not free of shortcomings, which lead to a conflict of interests between the taxpayer and the tax recipient. On the one hand, the profitability of agricultural land is determined by the purchase price for the products being produced, which in its turn depends on its content of various types of pollutants, including lead oxides. It is known that this type of pollutant enters the soil (and then the agricultural products produced on it) from the atmospheric air. In the course of research it was revealed that the main source of this kind of pollution is road transport. This problem is not fully solved by the so-called right-of-ways, forest belts and protective shields created in the process of designing roads. There is an obvious environmental damage that does not depend on the actions or inactions of both the owner of the land and the manufacturer of products. On the other hand, this factor is not by any means taken into account when determining the quality of land in the process of calculating the cadastral value of agricultural lands, particularly when determining the value of agricultural land and arable land in the first place. The authors propose a technology for adjusting the cadastral value of agricultural lands with the account of environmental factors. When calculating the cadastral value, this technology will allow taking into account not only the future revenues, but also the future potential costs that directly depend on the anthropogenic factor.