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Methodological Approaches towards Property Taxation in Tax Systems of Russia and Armenia

Author

Listed:
  • Milyausha R. Pinskaya

    (Financial Research Institute, Moscow 127006, Russia; Financial University under the Government of the Russian Federation, Moscow 125993, Russia)

  • Ori A. Alaverdyan

    (Ministry of Finance of Republic Armenia)

  • Sergey V. Bogachov

    (Professor)

  • Gurgen K. Ohanyan

    (Ministry of Finance of Republic Armenia)

Abstract

In the article the authors analyze conceptual approaches towards property taxation: principles, the definition of taxation object and tax base, application of tax rates. Using the examples of the tax systems of Russia and Armenia, the authors show implementation of principles of tax fairness, subsidiarity and effective administration, when designing property tax system in both states. Moreover, the authors characterize and delineate peculiarities of Russian and Armenian tax systems of property taxation. The article also reveals pros and cons of different approaches towards valuation of immovable property: based on physical and value indicators. The authors prove that reform of property taxation in Russia and Armenia is in line with worldwide trends.

Suggested Citation

  • Milyausha R. Pinskaya & Ori A. Alaverdyan & Sergey V. Bogachov & Gurgen K. Ohanyan, 2017. "Methodological Approaches towards Property Taxation in Tax Systems of Russia and Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 85-97, August.
    • Handle: RePEc:fru:finjrn:170407:p:85-97
    as

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    References listed on IDEAS

    as
    1. Enid Slack & Richard M Bird, 2014. "The Political Economy of Property Tax Reform," OECD Working Papers on Fiscal Federalism 18, OECD Publishing.
    2. Enid Slack & Richard M. Bird, 2015. "How to Reform the Property Tax: Lessons from around the World," IMFG Papers 21, University of Toronto, Institute on Municipal Finance and Governance.
    3. Paul Michael Greenhalgh & Kevin Muldoon-Smith & Sophie Angus, 2016. "Commercial property tax in the UK: business rates and rating appeals," Journal of Property Investment & Finance, Emerald Group Publishing Limited, vol. 34(6), pages 602-619, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    property taxation; principles of taxation; valuation of immovable property; tax reform; cadaster value; market value;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy

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