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

Milyausha R. Pinskaya (), Ori A. Alaverdyan (), Sergey V. Bogachov () and Gurgen K. Ohanyan ()
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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

Finansovyj žhurnal — Financial Journal, 2017, issue 4, 85-97

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.

Keywords: property taxation; principles of taxation; valuation of immovable property; tax reform; cadaster value; market value (search for similar items in EconPapers)
JEL-codes: E62 E63 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:170407:p:85-97

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