Results 31 to 40 of about 2,084,936 (277)

The Fiscal Effects of Tax Increment Financing on Rural School Districts: The Case of Iowa

open access: yesAERA Open, 2021
Tax increment financing (TIF)—an economic (re)development tool originally designed for urban cities—has been available to rural communities for decades.
Phuong Nguyen-Hoang
doaj   +1 more source

Examining the Scope of Tax Liabilities under Article 187 of Direct Taxes Act of Iran: A Consideration in Islamic Jurisprudence and the Iranian Law [PDF]

open access: yesپژوهش‌نامه حقوق اسلامی
∴ Introduction ∴ This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer of ...
Mohammad Reza Abbasi, Mohammad Shokri
doaj   +1 more source

SYSTEMIC PREREQUISITES FOR SHAPING THE LOCAL BUDGETS’ TAX REVENUE: THE CASE STUDY OF DEVELOPED COUNTRIES

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2023
The study aims to determine the systemic prerequisites for shaping the local budgets’ tax revenue and analyze its impact on the development of municipalities in developed countries.
Iryna Storonyanska   +5 more
doaj   +1 more source

The taxation of agricultural land with the use of multi-criteria analysis

open access: yesAgricultural Economics (AGRICECON), 2016
The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union.
Jan SIROKY   +2 more
doaj   +1 more source

Statement

open access: yes, 1984
Newsletter issued by the Texas State Property Tax Board discussing news, legislation, statistics, and other relevant information related to property taxes in the ...
Texas. State Property Tax Board.
core   +4 more sources

Administrative costs of property tax in the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008.
Břetislav Andrlík
doaj   +1 more source

Statement

open access: yes, 1985
Newsletter issued by the Texas State Property Tax Board discussing news, legislation, statistics, and other relevant information related to property taxes in the ...
Texas. State Property Tax Board.
core   +3 more sources

Strategies of property developers in the context of carbon tax.

open access: yesPLoS ONE, 2023
China needs to guide property developers in actively reducing emissions to reach carbon emission reduction targets and respond to global climate change. A carbon tax is an important policy tool.
Qingzhen Yao   +4 more
doaj   +1 more source

Property tax competition: A quantitative assessment

open access: yesJournal of Urban Economics, 2022
We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common ...
Borck, Rainald   +2 more
openaire   +2 more sources

The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies

open access: yesJurnal Dinamika Akuntansi, 2017
The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of
Turyatini Turyatini
doaj   +1 more source

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