DOI: 10.25136/2409-8647.2018.4.23133

Abstract:   The object of this research is the assessment of poverty at the individual level; while the subject is the efficiency of implementation of mathematical modelling for the dynamic assessment of the impact of microcredit upon the financial well-being of clients of microlenders. The scientific interest towards this topic is substantiated by the constantly growing demand for microcredit products among the poor social groups of the Kyrgyz Republic, mostly from rural districts; promotion of microlending in strategic documents of country’s development, and the concurrent absence of formalized instruments allowing to measure the progress of elevation from poverty as a result of microlending. The logistic regression, which allows assessing the likelihood of poverty at the individual level, was selected as basis for creating the formalized instrument. The scientific novelty consists in the development of comprehensive methodology for structuring the model of likelihood of poverty, which accounts for only the demographic profile of a family, its income and expenses, but also possession of long-term use goods and earning assets. The results of this research produced the instrument that can be used by microlenders for objective assessment of the impact of microlending upon the clients’ well-being.  

DOI: 10.7256/2454-065X.2018.2.25439

Abstract: In 2010 the Kyrgyz Republic faced the introduction of the residential property tax. The following seven-year period of tax collection demonstrated obvious drawbacks of the residential property taxation strategy, its methodology and tax model. The weak point of residential property tax is its fiscal invalidity that makes the Government of the Kyrgyz Republic and expert community representatives to bring forth the item on the agenda. In this regard, the author of the article presents and examines results of the research which object is the residential property tax in the Kyrgyz Republic and subject is the fiscal efficiency thereof. The methodological  basis of the research includes comparative analysis of the results of a numerical experiment predicting the sum of tax for all apartment of a housing estate in Bishkek calculated on the basis of applicable Tax Code and models offered as part of tax initiatives from the part of the Government of the Kyrgyz Republic and the author of the article. Based on the research results, the author makes a conclusion that the current residential property tax model as well as the one offered by the Government of the Kyrgyz Republic are neither fiscally solvent nor provide long-term prospects because they do not have the mechanisms that would set a record of inflationary processes and enable taxation progressiveness. 

DOI: 10.7256/2454-065X.2016.9.19859

Abstract: The object of the given research is the residential real estate. The subject of the research is the social justice of the residential real estate taxation as a low formalized, generalized and subjectively determined economic category. The author of the article formulates the main debating points such as whether the taxation of residential real estate is fair in general as a socially important object taking into account objective costs and benefits, which known method of taxation answers the principle of justice and whether it is possible to give a formal evaluation of fairness of the tax amount generated by any model of taxation. The methodology of the research is based on the analysis and systematisation of theoretical researches fo numerous authors regarding justice of the residential taxation as well as selective observation of residential real estate objects for the purpose of developing tools for the formal evaluation of the social justice of the tax amount. The scientific novelty of the research is caused by the fact that the author adjust the price differential known in the theory of residential real estate evaluation to evaluation the social justice of the tax amount generated by any (existing or theoretical) model of taxation. The author calls the inventory 'the differential of the taxation vertical uniformity'. Using this inventory, the author evaluates the social justice level of the current taxation model in the Kyrgyz Republic. 

DOI: 10.7256/2454-065X.2016.8.19993

Abstract: The object of the present research is the taxation of residential properties. The subject of the research is the price zoning of the city area for evaluating the role of the location of residential properties in the taxable price thereof. The author of the article offers a multi-stage algorithm for converting data on the price of residential properties sourced by the secondary market into a value set of the relative price of the reference object as well as describes opportunities for using this value set in the implementation of the cluster analysis formal procedures and transfer from clusters to price zones. The methodology of the research is based on the cluster sampling of residential properties sold on the secondary market, pattern recognition methods and experience in price zoning. The scientific novelty of the research is caused by the fact that the author develops a new method of price zoning for housing taxation which allows to overcome the problem of heterogeneous initial data (numerous series of apartments, types of houses with household plots, etc.) that distorts clusterization results or even makes them inadequate for practical use. Using the aforesaid method, the author of the article draws out the map of price zoning of Bishkek.   

DOI: 10.7256/2454-065X.2016.4.18623

Abstract: The object of the present research is the taxation of residential property. The subject of the research is the principles of taxation. The author of the article examines the principles of real property taxation according to the world theory and practice and then applies these principles to taxation of residential property critically re-evaluating each of them. The researcher underlines that the status of residential property illustrated by the purpose of use, high significance and social sensibility thereof sets requirements for the aforesaid principles which are not identical to the general principles of taxation. The methodology of the research is based on the analysis of the theoretical works written by contemporary scientists who study the issues of property taxation as well as effective legislative documents regulating taxation of residential property in post-Soviet countries and generalization and systematization of data. The scientific novelty of the research is caused by the fact that the author describes and systematizes the pricniples taxation of residential property should be based on as a complex and socially important phenomenon. The author's special contribution to the topic is the substantiation of the limited scope of application of the elements of market pricing when calculating taxable price of a piece of residential property and assessing the need to provide tax benefits not only for pieces of residential property but also to owners with special social status. 

DOI: 10.7256/2409-7802.2016.2.17578

Abstract: Having gained their independency, Central Asian CIS countries faced the need to develop their own taxation systems. Property tax is one of the new taxes which development and implementation has been accompanied with political, social and technical problems. The present article continues the series of researches devoted to the comparative analysis of the main components of property tax in the countries of the former Soviet Union. Criteria for the comparison anaysis included the basic principles of taxation specified and completed by the author for property tax. The methodology of the research is based on the analysis of effective legislative documents regulating the development and administration of property tax in the countries of the Central Asia as well as the summary and systematization of the results. The main result of the research is the description of differences in the methods of taxation of property in the countries of Central Asia and the levels of conformity of methods used in these coutnries to the basic and complementary principles of property taxation offered by the author. In addition, the author also describes directions for improving methods of property taxation in the aforesaid countries.