DETERMINATION OF COST OF THE DWELLING REAL ESTATE OF THE SECOND MARKET FOR THE AIMS OF TAXATION
Journal Title: Проблеми і перспективи розвитку підприємництва - Year 2013, Vol 1, Issue 5
Abstract
Approach of determination of evaluation cost of dwellings objects of the real estate is considered at the second market, for the aims. The purpose of this work is consideration of question of determination of evaluation cost of the object of the dwelling real estate offered to the sale for the aims of taxation from marketings positions through the value of one or another parameter, which straight or indirectly influence on forming of cost of sale, both from the side of salesman and from the side of buyer. For establishment of price on the object of the real estate for a sale from point of buyer it is possible to use a method priсe sensitivity meter (PSM), which belongs to the methods of «perception of value». This method was offered by the Dutch economist by Van Vestenderom. For determination of market value of object of estimation in a financial form with the use of comparative approach information about similar property must answer such criteria: - the terms of agreements of purchase-sale or condition of suggestion in relation to the conclusion of such agreements must not differ from terms, to the answering requirements, pulled out for determination of market value; - the sale of similar property took place with the observance of typical terms of payment; - terms at the market of similar property, that determined forming of costs of sale or suggestion, upon the date of estimation substantially did not change or changes which took place can be taken into account. The basic elements of comparison are descriptions of similar property after the mestome of his location, physical and functional signs, by the conditions of sale and others like that. Job performances are assumed to use for development of algorithm and program for the alternative estimation of objects of the dwelling real estate of the second market for the aims of taxation.
Authors and Affiliations
Paul Zhukov
Keywords
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