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Taxes and Taxation

Problems and Prospects of the Property Taxation in the Republic of Armenia
Margaryan Ruben

PhD in Economics

Post-Graduate Student of the Department of Environmental Economics at Armenian State University of Economics

2001, Armeniya, Lori oblast', g. Vanadzor, ul. Khorenatsi, 10, kv. 3


The subject of the research is the cadastral valuation of the lands, buildings and constructions in the Republic of Armenia. The cadastral valuation is what lies at the bottom of the real estate taxation system. Reliable and accurate information about the cost of a real estate unit or piece as well as tax correlations as a result of the cadastral valuation is the basis of faithful relations and mutual trust between property owners or users. Implementation of amendments and multiple differenation of factors and coefficients during the cadastral valuation make the actual price of rateable property and is an essential part of state property relations policy. The main research methods used by the author in this research include mathematical modelling in economics and comparison method that help to discover differences and similarities of the aforesaid phenomena and subjects. The main conclusion of this research is that it is necessary to select pricing factors and to calculate the degree of their influence using software application. Compared to the individual approach, this approach of course creates more risk of errors because it is more difficult to consider pricing factors with the minimal influence, therefore it is important to have a good base of reliable data purchased or placed on the open market. 

Keywords: tax system, state registration of law, taxation, State Cadastre, property rights, mass valuation, territory-assessment zone, base value, cadastral valuation, Real estate



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