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


  1. Nerudová D., Dobranschi M. The Impact of Tax Burden Overshifting on the Pigovian Taxation. Procedia – Social and Behavioral Sciences, 2016, vol. 220, pp. 302–311. URL: Link. 2016.05.503
  2. Hawley Z., Rork J. Competition and Property Tax Limit Overrides: Revising Massachusetts' Proportion 2½. Regional Science and Urban Economics, 2015, vol. 52, p. 96. URL: Link. regsciurbeco.2015.02.006
  3. Sineviciene L., Railiene G. The Nexus between Government Size, Tax Burden and Private Investment. Procedia – Social and Behavioral Sciences, 2015, vol. 213, pp. 485–490. URL: Link. 1016/j.sbspro.2015.11.438
  4. Bernasconi M., Corazzini L., Seri R. Reference Dependent Preferences, Hedonic Adaptation and Tax Evasion: Does the Tax Burden Matter? Journal of Economic Psychology, 2014, vol. 40, pp. 103–118. URL: Link
  5. Ochneva L.A., Korneva E.V. [Property taxes of individuals, issues and methods to improve the collectibility]. Sovremennye nauchnye issledovaniya i innovatsii, 2014, no. 6-2, p. 12. URL: Link (In Russ.)
  6. Sivakova Ya.E. [Issues of property taxes in Russia and their optimization]. Nauka i obrazovanie: khozyaistvo i ekonomika, predprinimatel'stvo, pravo i upravlenie = Science and Education: Economy and Economics, Entrepreneurship, Law and Management, 2015, no. 1, p. 60. (In Russ.)
  7. Castro G., Camarillo D. Determinants of Tax Revenue in OECD Countries over the Period 2001–2011. Contaduría y Administración, 2014, vol. 59, iss. 3, pp. 35–59. URL: Link71265-3
  8. Dhaliwala D., Gaertnerb F., Lee H., Trezevant R. Historical Cost, Inflation, and the U.S. Corporate Tax Burden. Journal of Accounting and Public Policy, 2015, vol. 34, iss. 5, pp. 467–489. URL: Link
  9. Korneva E.V., Mkhitaryan R.A. [Corporate property tax. Issues and solutions]. Mezhdunarodnyi zhurnal prikladnykh i fundamental'nykh issledovanii = International Journal of Applied and Fundamental Researches, 2015, no. 2-1, p. 140. (In Russ.)
  10. Wang Y., Potoglou D., Orford S., Gong Y. Bus Stop, Price and Land Value Tax: A Multilevel Hedonic Analysis with Quantile Calibration. Land Use Policy, 2015, vol. 42, p. 385. URL: Link
  11. Zaichao Du, Lin Zhang. Home-Purchase Restriction, Property Tax and Housing Price in China: A Counterfactual Analysis. Journal of Econometrics, 2015, vol. 188, iss. 2, p. 560. URL: Link
  12. Romanchenko O.V., Zozulya I.V. [Specifics of forming budgets of the constituent entities of the Russian Federation]. Transportnoe delo Rossii = Transport Business of Russia, 2015, no. 2, pp. 64–67. (In Russ.)
  13. Zozulya V.V., Sergeeva A.Yu. [Methodological recommendations for developing tax credits for investment]. Transportnoe delo Rossii = Transport Business of Russia, 2015, no. 2, pp. 11–13. (In Russ.)
  14. Gnezdova Yu.V., Romanchenko O.V., Rudenko L.G., Baranov D.N. Sovremennye voprosy i perspektivy razvitiya gorodskogo khozyaistva: monografiya [Current issues and prospects of the urban economy development: a monograph]. Moscow, Moscow Witte University Publ., 2014, 120 p.
  15. Zozulya V.V. [Customs payments and taxes within the framework of the Customs Union]. Nauka i praktika = Science and Practice, 2013, no. 1, pp. 114–119. (In Russ.)
  16. Mayer-Serra C. How to Collect More Taxes without Spending More Efficiently? On the Difficulties of Increasing the Tax Burden in Mexico. Revista Mexicana de Ciencias Politicas y Sociales, 2014, vol. 59, iss. 220, pp. 147–190. URL: Link70804-9
  17. Alan S., Leth-Petersen S., Munk-Nielsen A. Tax Incentives and Borrowing. Economics Letters, 2016, vol. 145, pp. 162–164. URL: Link
  18. Aronsson T., Granlund D. Gender Norms, Work Hours, and Corrective Taxation. Journal of Behavioral and Experimental Economics, 2015, vol. 56, pp. 33–39. URL: Link j.socec.2015.03.001

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 21, Iss. 11
November 2018