ՀԻՓՈԹԵՔԱՅԻՆ ՎԱՐԿԱՎՈՐՄԱՆ ԳՈՐԾԸՆԹԱՑԻ ԱՐԴՅՈՒՆԱՎԵՏ ԿԱՐԳԱՎՈՐՈՒՄԸ՝ ՎԱՐԿԱՌՈՒԻ ԵՎ ՀԱՄԱՎԱՐԿԱՌՈՒԻ ԵԿԱՄՏԱՅԻՆ ՀԱՐԿԻ ՎԵՐԱԴԱՐՁՄԱՆ ՍԿԶԲՈՒՆՔԻ ԼԻԱՐԺԵՔ ԿԻՐԱՌՄԱՄԲ/EFFECTIVE REGULATION OF MORTGAGE LOANS WITH THE FULL APPLICATION OF THE PRINCIPLE OF RETURNING INCOME TAX OF THE BORROWER AND CO-BORROWER/ЭФФЕКТИВНОЕ РЕГУЛИРОВАНИЕ ИПОТЕЧНОГО КРЕДИТОВАНИЯ С ПОЛНЫМ ПРИМЕНЕНИЕМ ПРИНЦИПА ВОЗВРАТА ПОДОХОДНОГО НАЛОГА ЗАЕМЩИКА И СОЗАЕМЩИКА

<jats:p>The article presents the dynamics of mortgage loans provided by commercial banks of the Republic of Armenia, the change in the volume of income tax returned to individuals in exchange for the interest paid by them on mortgage loans, as well as the structure of credit investments in the RA mortgage market. Within the framework of the study, the task was set to effectively regulate mortgage lending using the principle of income tax refund of the borrower and co-borrower; it was proposed to return the co-borrower's income tax on a quarterly basis in the amount of the remaining interest on the loan, regardless of being a co-owner of the property.</jats:p>