Template-Type: ReDIF-Article 1.0
Author-Name: Milyausha R. Pinskaya
Author-Email: mpinskaya@yandex.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia; Financial University under the Government of the Russian Federation, Moscow 125993, Russia
Author-Name: Ori A. Alaverdyan
Author-Email: ori.alaverdyan@minfin.am
Author-Workplace-Name: Ministry of Finance of Republic Armenia
Author-Name: Sergey V. Bogachov
Author-Email: sergeybogachov@yandex.ru
Author-Workplace-Name: Professor
Author-Name: Gurgen K. Ohanyan
Author-Email: gurgen.ohanyan@minfin.am
Author-Workplace-Name: Ministry of Finance of Republic Armenia
Title: Methodological Approaches towards Property Taxation in Tax Systems of Russia and 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.
Classification-JEL: E62, E63
Keywords: property taxation, principles of taxation, valuation of immovable property, tax reform, cadaster value, market value
Journal: Finansovyj žhurnal — Financial Journal
Pages: 85-97
Issue: 4
Year: 2017
Month: August
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/4/articles_2017_4/fm_2017_4_07.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:170407:p:85-97