Forming the Immovable Property Taxation System for Individuals 
Vasiliy Igonin1, Natalia Grigorievna Bondarenko2, Tatiana Alexandrovna Shebzuhova3, Elena Vladimirovna Bokareva4, Ruslan Muradovich Allalyev5, Elman Said-Mokhmadovich Akhyadov6
1Vasiliy Igonin*, Financial University under the Government of the Russian Federation (Financial University), 49 Leningradsky Prospekt, Moscow, GSP-3, Russia.
2Natalia Grigorievna Bondarenko, Department of history and philosophy of law of the Institute of Service, Tourism and Design (branch) FGAOU VPO “North-Caucasus Federal University” in Pyatigorsk, 56 Sorok let Oktyabrya Ave., Pyatigorsk, Russia
3Tatiana Alexandrovna Shebzuhova, Institute of Service, Tourism and Design (branch) FGAOU VPO “North-Caucasian Federal University” in Pyatigorsk, 56 Sorok let Oktyabrya Ave., Pyatigorsk, Russia
4Elena Vladimirovna Bokareva, Graduate School of Business, Management and Law, Russian State University of Tourism and Services Studies (RSUTS), Moscow, Russia
5Ruslan Muradovich Allalyev, Plekhanov Russian University of Economics, Moscow, Russia
6Elman Said-Mokhmadovich Akhyadov, Chechen State University, 33 Kievskaya ul., Grozny, Chechen Republic, Russia.

Manuscript received on November 6, 2019. | Revised Manuscript received on November 20, 2019. | Manuscript published on 30 November, 2019. | PP: 4184-4188 | Volume-8 Issue-4, November 2019. | Retrieval Number: D7718118419/2019©BEIESP | DOI: 10.35940/ijrte.D7718.118419

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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (

Abstract: The goal of the article is to consider and deepen the theoretical methodological foundations of the immovable property taxation for individuals. The following research methods were applied to achieve the goal: systemic method, abstraction method, and logical generalization method. The theoretical approaches to the taxation of immovable property have been used in the article, and the principles of forming the immovable property taxation system for individuals have been defined. Property taxation systems have been systematized based on the analysis of scientific literature and an expert survey, according to the following criteria: aggregate cost taxation, inheritance and gift taxation, capital gains taxation, and taxation of certain property types. The global property taxation systems have been summarized and classified according to the method for the tax base definition method, their advantages and disadvantages have been noted. The international experience of immovable property taxation based on the market, rental, cadastral, regulatory value, and property area has been considered.
Keywords: Immovable Property, Individual, Property Tax, Relief, Tax Rate.
Scope of the Article: Middleware for Service Based Systems.