International Accounting

An impact of property taxation on fiscal burden: Methodological considerations

Vol. 21, Iss. 2, FEBRUARY 2018

Received: 22 September 2016

Received in revised form: 17 October 2016

Accepted: 31 October 2016

Available online: 15 February 2018

Subject Heading: Tax and taxation

JEL Classification: D71, D72, O11, P25, Q01

Pages: 227–237

Zuikov A.V. Plekhanov Russian University of Economics, Moscow, Russian Federation

ORCID id: not available

Importance The article reviews the methodological aspects of property taxes and their influence on fiscal burden of payers. The article puts special focus on households.
Objectives The research devises methods to assess fiscal burden and subsequently evaluate how property taxes and other finance influence the welfare of some households in particular and as a whole.
Methods The research involves methods of analysis, comparison, analogy, generalization, detailed elaboration, abstraction.
Results I formulate my own methods to assess fiscal burden on households and illustrate how I assess the impact of property taxes on the financial position of the certain household.
Conclusions and Relevance Under the current socio-economic circumstances, fiscal and nonfiscal payments charged on households obviously tend to grow. It is especially true about property taxes and payments for communication and utilities. Considering the general decline in standards of living, increasing unemployment and other adverse factors, it may have unfavorable economic and social implications. The existing fiscal burden assessment methods fail to meet today's requirements of stakeholders who make decisions on fiscal policies as they cannot obtain complete and reliable information on the national situation. I have devised my own method to assess households' fiscal burden, which competes with the existing ones and allows to get more accurate information for making decisions in fiscal policy.

Keywords: property tax, tax burden, tax payment, nontax payment, fiscal burden


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