Comparative analysis of the taxation system of real estate in Central Asian countries
https://doi.org/10.34020/1993-4386-2023-4-5-16
Abstract
In the context of an increase in public debt and an increase in the value of real estate, the implementation of reforms of property taxation systems is becoming especially important. This article analyzes the features of the real estate tax systems in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan. The author considers the need for reforms of property taxation systems in Central Asian countries, taking into account the peculiarities of their functioning. During this study, similarities and differences between the systems under consideration were identified, as well as the impact of property taxation on the development of economies and the well-being of the population of Central Asian countries was assessed.
About the Authors
N. V. Volovich
Limited Liability Company "Institute for the Assessment of Property and Financial Activities" (LLC "Institute of Assessment")
Russian Federation
Russian Federation
Nikolaj V. Volovich – Doctor of Economics, Director
Tomsk
O. S. Belomyttseva
National Research Tomsk State University
Russian Federation
Russian Federation
Ol'ga S. Belomyttseva – Doctor of Economics, Professor of the Department of Finance and Accounting, Director of the Center for Financial and Economic Expertise
Tomsk
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Review
For citations:
Volovich N.V., Belomyttseva O.S. Comparative analysis of the taxation system of real estate in Central Asian countries. Siberian Financial School. 2023;(4):5-16. (In Russ.) https://doi.org/10.34020/1993-4386-2023-4-5-16
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