In 2019, Russia is undergoing a global transformation of the procedure for challenging the cadastral value used by property owners to reduce taxes. As of mid-April, the pre-trial challenge procedure does not work de facto in the country
The importance of the formation and development of the life cycle cost assessment methodology in the Russian economy is determined by the need to supplement the practice of valuation activity with its new variety — assessment of the life cycles of goods, works, services or systems of a technical or production-economic nature. The analysis showed that in the valuation activity it is necessary to use not only traditional types of values, such as market, liquidation, investment and cadastral, but also a new type of value — life cycle assessment for total costs, estimation of cost of ownership, as well as assessment of the value of contracts for life cycles. The actualization of the life cycle value assessment as a special type of valuation activity is associated with the development of the global economic trend of managing goods based on their presentation as life cycles. Summing up the value of the goods in exchange with their value in use, it is possible at a certain period of ownership to obtain the integral value of the cost of the life cycle or cost of ownership. The aim of the study is to summarize the domestic experience and features of its development in relation to the use of the methodology for assessing the cost of life cycles as a special direction of valuation activity in the Russian economy, taking into account the review of foreign analysis in this area. The research methods were used in the form of a set of interrelated methodological approaches based on expert assessments, retrospective analysis, forecasting, comparative, cost and income assessment methodologies, economic and mathematical modeling, as well as logical, technical, economic and situational analysis. The article summarizes the results in the field of the genesis of valuation activity in the domestic economy regarding the cost modeling of life cycles, highlighting the main stages of their development. A review of the main existing methods for estimating total costs is given and their characteristics are given. Shown excursion assessment in a foreign economy. Debatable questions of the methodical modeling of the valuation of life cycles and life cycle contracts have been disassembled and highlighted
Analysis of the main trends in the Russian appraisal industry showed that in modern conditions the main competitive advantage of the company operating in the appraisal market is its adaptability, ability to form and promote its own brand, performers’ qualification, allowing to quickly increase the quality of rendered services, attention to technological and organizational innovations. Namely to these criteria correspond the companies included in the top 50 most strategic Russian appraisal companies
Accumulated systemic problems in the appraisal sphere caused a serious crisis of appraisal activity’s self-regulation, lack of mutual understanding between the regulatory body and appraisal community. At the same time, active reforms in the field of higher education and in the sphere of professional appraisal activity have changed the requirements for training appraisers. The article presents analysis of the programs for professional retraining and further skills development of appraisers at several dozen educational institutions, as well as analysis of requirements for higher education programs in the field of appraisal activity. The paper also analyses topics, sources of information, glossaries of basic terms and exam questions for holding a qualification examination in the field of appraisal activity in terms of their use in educational process and improving the training program for appraisers.
Rating of the most strategic appraisal companies for the second half of year 2013 – the first half of 2014 according to the INES Center for ratings and certification.
The RF Ministry of Economic Development has prepared a draft bill that would change the proceedings to contest the cadastral appraisal results. The Deputy Minister of Economic Development Nikolay Radievich Podguzov in his interview told the “ES” magazine what key changes should be expected.