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Comparative Analysis of Property Tax in Transcaucasus Countries
Lukashova Irina

associate professor of the Department of Mathematical Methods and Research of Economic Operations at Kyrgyz Russian Slavic University

720000, Kirgiziya, g. Bishkek, ul. Kievskaya, 44

ir_lukashova@mail.ru
Другие публикации этого автора
 

 

Abstract.

Having gained their independency, Transcaucasus 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 Transcaucasus countries 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 Transcaucasus countries 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.

Keywords: basic principles of taxation, principles of property taxation, object of taxation, subject of taxation, Transcaucasus countries, tax code, tax model, taxation base, taxable income, tax exemptions, property tax

DOI:

10.7256/2409-7802.2016.2.17659

Article was received:

22-01-2016


Review date:

24-01-2016


Publish date:

23-06-2016


This article written in Russian. You can find full text of article in Russian here .

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