Economic Analysis: Theory and Practice

Economic analysis of the impact of changes in the property and land tax assessment on universities' efficiency

Vol. 17, Iss. 5, MAY 2018

Received: 14 March 2018

Received in revised form: 28 March 2018

Accepted: 14 April 2018

Available online: 29 May 2018


JEL Classification: H21, H71, I23, P46

Pages: 929-949

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation

ORCID id: not available

Bakhturina Yu.I. Voronezh State University, Voronezh, Russian Federation

ORCID id: not available

Krivosheev A.V. Voronezh State University, Voronezh, Russian Federation

ORCID id: not available

Spiridonova N.E. Voronezh State University, Voronezh, Russian Federation

ORCID id: not available

Importance Changing the procedure for property and land tax assessment in the current year significantly increases the tax burden of higher education institutions. It creates a risk to their solvency and ability to carry out activities on formation of socio-cultural, scientific, and innovation environment of the region and the entire country.
Objectives The study aims to perform an economic analysis of the impact of changes in assessing the property and land tax on university performance under tested methods of calculation.
Methods We employ a comprehensive approach to underpinning proposals for clarifying tax rates for higher education institutions, using methods of economic analysis.
Results We reviewed the studies by domestic authors on taxation of higher education institutions. The review revealed specifics of taxation, the lack of consistency in preferential treatment, risk of significant increase in tax burden due to the introduction of cadastral valuation of property. We highlight problems in assessing the property and land tax, test the method of assessing the impact of changes in the procedure for property and on land tax computation on the efficiency of the University of the Voronezh oblast.
Conclusions The offered tax incentives for property and land taxation may contribute to a less significant increase in the tax burden of higher education institutions. It is reasonable for local and regional authorities and higher schools to take joint efforts to implement these initiatives to reduce economic risks of educational institutions in the context of changes in regulations on tax administration and accounting.

Keywords: economic analysis, tax burden, property tax, land tax, higher education institution


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