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0EXPERIENCES OF REAL ESTATE TAXATION IN FOREIGN COUNTRIES AND PROSPECTS FOR THEIR USE
IN OUR COUNTRY
Shavkat OLIMOV
The Cadastre Agency under the State Tax Committee of the Republic of Uzbekistan, The Academy of Banking and Finance sh.olimov@kadastr.uz
Abstract. The article discusses the experience of foreign countries in real estate taxation and its use in our country. The article solves the following problems: analysis of the functions of real estate tax and their grouping; grouping and systematization of real estate tax elements in foreign countries; clarification of the weight of property taxes in tax revenues in foreign countries; determination of directions for increasing the share of local taxes and real estate taxes in the revenues of local budgets of foreign countries. The article analyzes the experience of real estate taxation in the tax system. An analysis of the experience of foreign countries and the prospects for its use in our country was carried out. When introducing a property tax in each country, it is important, first of all, to identify its payers. In world experience, the most common situation is when the taxpayer and tax liability are the owners of real estate. However, in some countries the payer is the property owner, tenant or user of the property. Real estate tax is considered the main tax in the formation of the local budget, and in some countries it is distributed to the local, regional and federal budgets. Property taxes are basically defined as taxes on real property. This tax is levied on property owned by individuals and legal entities based on tax legislation. These taxes are the main source of local budget revenue. As a result of studying the experience of foreign countries, in order to increase local budget revenues, it is necessary to introduce an inheritance and gift tax in accordance with the experience of advanced foreign countries. On the one hand, this tax serves to fill the budget, and on the other, to increase the responsibility of subjects who have the right to own property.
Keywords: real estate, tax, real estate taxation, experience of foreign countries, functions of real estate tax, elements of real estate tax
Introduction: Taking into account the principles and approaches tested in practice use of the advanced experience of developed countries in improving the tax policy of our country In the conditions of modernization of the economy is very important.
In international practice, real estate tax has been introduced in more than 140 foreign countries, while this tax is levied on land, real estate, residential and non-residential real estate and is considered a local tax. Real estate tax is the main source of income for local budgets in Spain, the Netherlands, Italy, Belgium, Great Britain and France and is fully distributed to the local budget. In countries such as Austria, Australia, Sweden and the Russian Federation, this tax is a local tax and is distributed between local and regional budgets (Animitsa P.Ye., 2015).
According to the organizational structure of the state, the budget system of the countries of the world is divided into a two-level budget system in unitary states and a three-level budget system in federal states. Taxes are distributed to the state (federal), regional (state) and local (municipal) budgets. In developed countries, taxes on property, land, property and real estate constitute the bulk of budget revenues. In particular, the share of Organization for Economic Cooperation and Development (OECD) countries in GDP is 0.9-1%, and in the structure of tax revenues - 2.5-10%. Within tax revenues, property taxes are 10.2 percent in the US, 8.9 percent in the UK and 8.1 percent in Canada. Property tax has been introduced in more than 140 foreign countries, it accounts for 40% of the local budget in the USA, 25% in France, 15% in Germany, 80% in Canada and Australia and is the main source of local budget revenue (Ivankina Ye.V. et al, 2016).
Literature review: The theoretical and legal foundations of taxes and problems associated with taxation are studied in the scientific works of classical economists A. Smith (Smith, 1981), D. Ricardo (Ricardo, 2014), W. Petty, A. Laffer, as well as I.M. . Aleksandrov (Alexandrov), 2007), V.G. Knyazev, V.G. Panskov (Panskov, Knyazev, 2003), A.B. Paskachev (Paskachev, 2004), I.M. Mayburov (Mayburov, 2007), N .V.Milyakov (Milyakov, 2007), A.V.Bryzgalin (Bryzgalin, 1996), Scientific works of D.G. Cherniks. The
problems of generating budget revenues and improving the mechanism for calculating taxes were studied in the scientific works of Uzbek economists O.G. Abdurakhmanov (Abduraxmanov, 2010), M.A. Alimardonov (Alimardonov, 2003), A.V.Vahobov (Vahobov & Jo'raev, 2009; Vahobov, 2011), E.F.Gadoyev (Gadoyev & Qo'ziyeva, 2013), U.V.Gafurov (Gafurov, 2017), A.S.Jorayev (Jorayev, 2005), T.S.Malikov, N.H.Haydarov (Malikov & Haydarov, 2009), S.U.Mehmonov (Mehmonov et al, 2018), O.O.Olimjonov, Sh.A.Toshmatov (Toshmatov, 2008), Z.N.Qurbonov (Qurbonov, 2003), B.E.Toshmurodova (Toshmurodova, 2007), N.R.Quzeyeva, I.M.Niyazmetov (Niyazmetov, 2019).
Professor A. Joraev conducted research in the field of current problems of generating state budget revenues, economist A. Mamanazarov (Mamanazarov, 2002) in increasing the role of taxes in stabilizing local budgets, A. Islamkulov (Islamkulov, 2019) in improving the tax system to ensure budget balance, A. Khairiddinov - ways to ensure the sustainability of the revenue base of local budgets, B. Khabibullaev - issues of increasing the role of local taxes in the formation of budget revenues, A. Suvanov (Suvanov, 2005) - ways to improve the efficiency of local budgets, Kh. Kobulov (Kobulov, 2006)
- improving the regional economy and expanding the capabilities of local budgets.
Despite the scientific research carried out within the framework of this topic, in the context of economic development and liberalization, a comprehensive study of the theoretical and practical aspects of real estate taxation became the basis for choosing it as a research topic.
Methodology: The purpose of this research article is to study the experience of foreign countries in real estate taxation and its use in our country. Based on the goal, the following tasks were solved: analysis of the functions of real estate tax and their grouping; grouping and systematization of real estate tax elements in foreign countries; clarification of the weight of property taxes in foreign countries in tax revenues; determination of directions for increasing the share of local taxes and real estate taxes in the revenues of local budgets of foreign countries.
The methodology of a research article follows from the objectives and development of concepts for solving problems and the sequence of their implementation. The research work used selective and comprehensive studies, structural analysis, inter-industry balance, a systematic approach to the study of real estate taxation problems, and target forecasting methods (Blaug M, 1993). The scientific article analyzes the experience of real estate taxation in the tax system. An analysis of the experience of foreign countries and the prospects for its use in our country was carried out.
Result: In the tax system, real estate tax performs the following functions: -fiscal function - income goes to the local budget;
- social function - reduces the difference between segments of the population; -regulatory function - ensures the efficient use of property.
To implement these functions, it is advisable to structure the tax on the basis of economic and logical grounds and include it in social and economic benefits.
Real estate tax collection is determined according to the laws of each country, with the highest rate set at 0.4% in Spain, 2.5% in France and 8% in the United States.
In the United States, real estate taxes account for 40 percent of local budgets, and the tax base is market value. In Australia and Canada, real estate taxes account for 80% of local budget revenues.
In the Russian Federation, from January 1, 2020, the tax base for calculating property tax in all regions must be changed from cadastral value to cadastral value. Also, from this period, the cadastral value, which is close to the market value, is established as the basis for real estate tax.
In some countries, the basis of real estate tax is the market value, while in others it is the cadastral value or value close to the market value. The tax rate is fixed on a basic basis or levied on a progressive percentage scale.
Table 1
Elements of real estate tax in foreign countries (Kosenkova, 2014)
Tax elements Comment
Taxpayers Real estate owners and tenants
Tax object Land and properties (buildings, structures on the land, etc.)
Tax base Market value or appraised value approximated by valuation authorities
Methods of determining the value of real estate Methods of determining the value of real estate
Real estate appraisers Tax authorities, assessment authorities
Tax rate Strictly and in percentages
Privilege It is given to people of social class
Type of tax Local tax
In the introduction of real estate tax in each country, it is important to identify its payers first of all. In world experience, the most common situation is that the payer of the tax and the tax liability are the owners of real estate. However, in some countries the payer is the property owner, lessee or user of the property. For example, in France and the Netherlands, real estate tax is divided into two types: real estate tax and real estate use tax.
Foreign economists recognize the real estate tax as the most fair and objective tax in supplementing local budget revenues. However, in some countries, the economic and social importance of this tax, its role in the formation of tax revenues and local budget revenues, and the degree to which the budget falls, raise several questions.
Real estate tax is considered the main tax in the formation of the local budget, and in some countries. it is distributed to the local, regional and federal budgets. In Great Britain, France, Norway, Belgium and Korea, it comes to the local and federal budget. It is a local or regional tax in Austria, Switzerland, Mexico, Canada, USA and Australia.
In the member countries of the Organization for Economic Cooperation and Development (OECD), the share of real estate tax in the composition of property taxes is on average 45-50 percent.
Figure 1. The share of real estate taxes in foreign countries' tax revenues (%)1
1 Compiled by the author based on research results.
Based on the above, when studying the experience of the countries of the Organization for Economic Cooperation and Development (OECD), this tax was introduced in more than 30 countries in the period 1990-2007, and its share in GDP amounted to 0.9-1%, and in the tax structure In terms of revenue, one can see that it is 2.5-10 percent. Countries with the largest share of property taxes in tax revenue include the United States at 10.2 percent, the United Kingdom at 8.9 percent, and Canada at 8.1 percent. Among the countries with the lowest share of tax revenues are Luxembourg at 0.2 percent, the Czech Republic at 0.4 percent and Austria at 0.5 percent (Figure 1).
From the experience of foreign countries it is known that property taxes are mainly defined as taxes on real estate. This tax is levied on property owned by individuals and legal entities, namely: land, natural resources, buildings, houses, equipment, cars, all equipment of enterprises and organizations and other property provided for by tax legislation. These taxes are the main source of local budget revenue (see data in Table 2).
Table 2
Share of local taxes and real estate tax in the local budget revenues of foreign countries (%)
(F.Sh.Shamsutdinov & Sh.F.S hamsutdinova, 2011)
Tax USA England France Germany
In local budgets share of taxes 65% 36% 45% 45%
Including real estate tax share 50% 36% 25% 15%
The share of real estate tax in local taxes 76,9% 100% 55,5% 33,3%
In countries where property tax is the main income of the local budget, local authorities are empowered to set the tax rate based on changes and plans for income and expenditure. In countries where the tax base is based on market value, the tax rate is set at a flat rate of around 1-3 percent or at a graduated tax rate based on a progressive scale based on the cadastral value of the property.
In the course of studying local taxes, in particular the procedure for calculating taxes on real estate, property and land, we studied the experiences and features of such foreign countries as the USA, France, Germany, Great Britain, Spain, Sweden, Japan, and the Republic of China , Russian Federation, Kazakhstan, Belarus and other foreign countries.
In Switzerland (ITCI, 6th place) (International Tax, 2020), the tax base is the cadastral value of a property owned by individuals, and the tax rate is determined from 0.05% to 0.3% depending on the area where the property is located. Also, when renting out real estate owned by him, a tax is paid at a progressive rate from 1% to 11.5% of the income received. It is noteworthy that even if a Swiss does not rent out an empty property, he pays income tax at proportional rates from 12% to 42% based on the calculation of the potential income from renting out the property.
In Canada (ITCI, 18th place), the base for personal property tax is the market value of real estate, which is revalued annually. Tax rates vary from 0.2 to 1.2 percent across regions, and the tax rate is determined based on local government spending. For example, for a property in the city of Toronto with a property value of $100,000, the total rate is 0.635% (including 0.463% for government expenses, 0.17% for education and 0.002% for other expenses), which is 0.6 thousand. US dollars. In this case, the citizen knows how much tax he pays for which government services.
In Turkey (ITCI, 11th place), the tax base is the cadastral value of real estate owned by individuals, assessed by local governments at the location of the property, the tax rate is calculated at 0.1-0.2% for residential buildings, 0.2- 0.0% for non-residential properties. It is also in the interests of the owner that the value of the property, which is the basis for such an assessment, is close to the market value. Because in the event of a plot of real estate being seized for government needs (road construction, archaeological excavations, etc.), compensation will be paid equal to the cadastral value used in calculating the tax.
In the US (ITCI, 21st place), real estate tax is considered a local tax, and local authorities are determined by municipalities. The tax is calculated on the sale price of the property. Tax rates vary from state to state. The tax base is set at the market value of the property and is levied at 33 percent.
A discount of $60,000 applies to individuals living in their own homes. If the real estate is not sold for 3 years, no sales tax is charged. Also, if real estate is sold within 3 years, a tax of up to 30 percent will be levied on the remaining part of the sale price. Property valuation is conducted every 3 years (F.Sh.Shamsutdinov & Sh.F.Shamsutdinova, 2011).
In the US, property worth up to $10,000 is tax-exempt when it is bequeathed or gifted. This tax is collected in a progressive form at a rate of 18% to 50% depending on the increase in the value of the property, and if the inheritance exceeds 2.5 billion US dollars, it is collected at a rate of 50% (Ormanov J., 2007).
Real estate tax in France (ITCI, 32nd place) differs from other European countries in that it is not fixed in tax rates, but in fixed amounts ranging from 300 to 1,500 euros on average. This amount is determined by the administrative organizations that evaluate real estate of the provinces. The tax can be revised once in ten years. If the value of the real estate exceeds 1,700,000 euros, the tax rate can be increased proportionally to 30 percent. The taxable base is based on the cadastral value of the property. In France, the real estate tax is the only local tax that falls in the local budget and is determined by the local authority (municipality) (Ivankina E.V. et al., 2016).
The amount of tax is charged based on two criteria. Property tax for living is set to be paid by the owner or tenant in the amount of 5-20 euros per 1 m2. Real estate tax is paid by the property owner in the amount of 6-13 euros per 1 m2. If the owner of the property lives in this house, he pays the tax for living and the real estate tax in the amount of 150-300 euros.
Real estate sales tax is levied by local municipalities based on the property's area, price, and location. A tax of 16% is levied for non-residents of France and EU members and 33% for foreign citizens if the sale price of real estate is above 150,000 euros. 28% is set for French citizens. If the ownership period exceeds 5 years, the tax rate is reduced to 2%, after 17 years to 8%. No tax is chazrged if the ownership period exceeds 30 years. Taxation procedures can be revised once in 10 years.
Inheritance tax is an inheritance tax that is left as a result of the death of a taxpayer who owns property in France. The owner of the property cannot appoint anyone as an heir. The first claimant to the inheritance is the spouse, as well as close relatives and others depending on the degree of this kinship can be claimants (Ormanov J., 2007). Inheritance and gift tax is levied on all types of transfer of property rights from individuals. Inheritance and gift tax rates are based on the principle of double regression and vary between 5-6%.
In Great Britain (ITCI, 22nd place) real estate tax is divided into three types: on the purchase of property, ownership of property and sale of property. When selling real estate (apartment, house plot) the buyer must pay the stamp duty. When individuals purchase real estate, a tax rate is applied to the total value of the property. If real estate is rented by legal entities, no tax is charged.
During the period of property ownership, individuals pay annual Council Tax in the amount of 8001500 euros on all their real estate. During the sale of residential and non-residential real estate (Capital Gain Tax), a tax of 18% to 28% is levied depending on the level of income (Ivankina E.V. et al., 2016).
In the UK, the tax rate for inheritance and gifts (interitanee tax) is 40%, and amounts up to £325,000 are not taxed. There are tax benefits, the amount of which depends on the number of years between the transfer of the inheritance and the death, as well as the degree of relationship and the type of property (F.Sh.Shamsutdinov & Sh.F.Shamsutdinova, 2011).
Germany (ITCI, 15th) does not have a real estate tax, instead a land tax is levied. The main reason for this is that real estate registration is directly related to the land area, and its improvements (buildings and structures) are linked to a specific land plot.
Land tax is calculated in three stages. At the first stage, the universal value of the plot of land is determined. In this case, the location of the plot of land is taken into account, whether it is located in the territory of the former GDR or FRG, the presence or absence of construction, the time of construction and other factors. For example, an apartment with a market value of 200,000 euros may have a real universal value of 40,000 example.
In the second stage, the taxable value of the plot of land is calculated. In this case, the universal value of the land is calculated by multiplying the tax rate by 0.0035% to 0.0006%. In our example, the
taxable value (base) is 40000 *0.0035=140 euros.
In the third stage, the local authority (municipality) applies a determining coefficient, taking into account the city's position, attractiveness and budgetary needs. In Berlin, this coefficient is 810%, in Munich it is 535%. In our example, the tax on an apartment in Berlin is 1134 euros (140 euros*810%=1134 euros). This tax is considered a local tax and is recalculated every three years. No capital gains tax is charged on the sale of real estate.
In Sweden (ITCI, 7th place), real estate tax is considered a single tax and is not divided into separate property and land taxes. It differs from the EU countries in that the real estate tax is a universal republican tax. The taxable base is the market value of the real estate, the tax rate is 1.7% for all of the country and is revised annually. It should be noted that no tax is levied on newly constructed buildings for the first five years. During the next five years, 50% of the current tax rate will be applied, and then it will be taxed according to the established procedure (Ivankina E.V. et al., 2016).
In Italy (ITCI, 36th place), real estate tax is considered a local tax, and tax rates are set by local authorities (communes). The tax is set from 0.4% to 0.7% of the cadastral value of the property. If real estate is sold, a registration fee of 9 percent of the cadastral value of the object is paid, which may be significantly lower than the sale price. When selling real estate, if the taxpayer has used the real estate for up to 5 years, he pays tax on the difference between the purchase and sale value of the property within the income tax rate.
If the annual income amount is up to 15 thousand euros - 23%, if it is up to 15-28 thousand euros -27%, if it is up to 28-55 thousand euros - 38% tax is levied.
Inheritance and gift tax is determined based on the value of the property. The tax rate for spouses and close relatives is determined depending on the degree of kinship: close relatives - 4%, distant relatives - 6%, tax rate for other heirs - 8% (Property taxes, 2019).
In Singapore (ITCI, 5th place), real estate tax is levied on all immovable properties (house, apartment, plot of land, etc.) and is paid once by the owner of the property at the beginning of the year. The tax is calculated by the Tax Department based on the annual valuation of the property. The property owner's residential properties are subject to a tax rate of 0% to 6%, and other real estate properties are subject to a flat rate of 10%.
Singapore's tax base is the average annual value of real estate owned by individuals, which is equal to one year's rent paid for the property. The taxable base is taxed at progressive rates. That is, the tax rates increase proportionally to the increase in the average annual value of the property (Table 3).
Table 3
Progressive property tax rates in Singapore (Ivankina E.V. et al., 2016)._
№ Value of real estate (dollars) Tax rate %
1 up to 8000 0%
2 up to 8 001-55 000 4%
3 up to 55 001-70 000 6%
4 up to 70 001-85 000 8%
5 up to 85 001-100 000 10%
6 up to 100 001-115 000 12%
7 up to115 001-130 000 14%
8 more than 130 000 16%
Since 2015, in real estate taxation in the Russian Federation, tax calculation based on the cadastral value of real estate has been gradually introduced. In some regions, the transition to the new tax regime was completed by the end of 2020. Calculating the cadastral value is more complicated, it includes many different parameters: for example, the location of the object, the infrastructure of the area, parking space and playground in the yard, features of the house, etc.
The cadastral value of the apartment is closer to its real price in the housing market. The cadastral value of real estate property is recalculated at least once every five years (in Moscow, St. Petersburg and Sevastopol - once every three years). The period of revaluation is determined by local authorities,
which have the right to frequent assessments or reassessments.
According to the Tax Code of the Russian Federation, real estate tax is defined as a local tax. This tax includes three separate taxes: land tax; property tax of legal entities and property tax of individuals. Tax rates are classified (table 4)
Table 4
Real estate tax rates in Moscow (Nalogoviy Kodeks, 2000)_
№ Apartment, house (yard). cadastral value (rubles) Tax rate %
1 Up to 10 mln 0,1%
2 Up to 10-20mln 0,15%
3 Up to 20-50 mln 0,2%
4 Up to 50-300 mln 0,3%
The tax must be paid for the relevant year by December 1st of the following year. Tax authorities will send a payment notice to the citizen at his permanent address for the relevant year until November 1st of the following year. The tax rate for individuals is 0.1% to 2% per 1m2 of the average market value of the property. The tax rate is 0.1% - houses, apartments, garages and private estates (up to 50m2). The tax rate is 2% - the area of shopping centers, buildings occupied by foreign companies, houses, apartments, garages, private estates (objects over 50m2, the value of which is over 300 million rubles).
Individuals must own the property for at least 5 years in order not to be taxed when selling their property. Tax deductions from the cadastral value have been set for all property owners: 20 m2 for apartments, 10 m2 for rooms, 50 m2 for residences.
According to part 2 of Article 390 of the Tax Code of the Russian Federation, the amount of land tax for land owned by individuals is determined based on the cadastral value of this land (Ormanov J., 2007). In accordance with the requirements of the Code, it is established that land tax will be levied on the land plot allocated for construction in an amount equivalent to the amount of tax payable for the first 3 years, using coefficient 3. Also, if this land plot is not completed within 3 years, it is determined that an additional coefficient 4 equivalent to the amount of land tax will be charged (Ormanov J., 2007).
Inheritance and gift tax in Spain applies to residents and non-residents, and tax rates depend on the value of the property being transferred and the degree of kinship. The lowest rate is 7 percent and the highest rate increases to 34 percent. Inheritance and gift tax is levied on both residents and nonresidents (Ormanov J., 2007).
Inheritance and gift taxes apply to both residents and non-residents in Korea, and tax rates depend on the value of the property being transferred and the degree of kinship. The lowest rate is 10 percent and the highest rate increases to 45 percent. In addition, wealth gains are taxed at rates ranging from 0.3 percent to 7 percent on a progressive scale.
Conclusion. As a result of studying of the experience of foreign countries, in order to increase local budget revenues, it is necessary to introduce inheritance and gift tax according to the experience of advanced foreign countries. On the one hand, this tax serves to fill the budget, and on the other hand, it serves to increase the responsibility of subjects who have the right to own property.
Also, in order to expand the base of local budget revenues, based on the experience of foreign countries, the property tax of individuals should be calculated based on the fair market value of the real estate owned by him or conditional values close to this value, and gradually move to the real estate tax. In addition, it is necessary to develop a single methodology for evaluating real estate at the market price.
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