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Lukashova I.V. Social Justice and its Evaluation at the Taxation of Residential Real Estate

Published in journal "Taxes and Taxation", 2016-9 in rubric "TAXATION OF PHYSICAL PERSONS", pages 716-724.

Resume: 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.

Keywords: differential of the vertical uniformity, horizontal uniformity, vertical uniformity, taxation method, taxation model, justice of taxation, progressive taxation, housing tax, residential real estate, justice evaluation

DOI: 10.7256/1812-8688.2016.9.19859

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