Results 31 to 40 of about 17,329 (163)
New Property Tax Models in Germany — Suitable Paths and Wrong Tracks
Wirtschaftsdienst, 2022 According to the judgement of the highest constitutional court in Germany in 2018, German states were committed to develop new property tax models in conformity with the constitution. Five states passed new laws last year, which choose the technical size
Gerhard Graf
doaj +1 more source
Tiebout Sorting, Zoning, and Property Tax Rates
Urban Science, 2022 This paper examines certain implications from the literature on Tiebout’s model of local government service provision, particularly Hamilton’s extension of the model to include local control of land use and property taxation.
Steven C. Bourassa, Wen-Chieh Wu
doaj +1 more source
Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara
AFRE (Accounting and Financial Review), 2020 Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra ...
Syska Lady Sulistyowatie +1 more
doaj +1 more source
Should Market Value Be Retained as the Only Tax Base for Municipal Property Rates in South Africa?
Potchefstroom Electronic Law Journal, 2022 In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely "market value". Given the paucity
R Franzsen
doaj +1 more source
The Impact of Property Tax Expectations on Household Asset Allocation
BuildingsRational asset allocation is central to household wealth accumulation. This paper employs data derived from the 2019 China Household Finance Survey to methodically examine the influence of property tax expectations on the asset allocation decisions of ...
Xinzhe Xu, Jun Wang, Zhou Li
doaj +1 more source
Abstract — Land and Building Tax (Pajak Bumi dan Bangunan/PBB) is a critical source of local government revenue that plays a vital role in funding public services and regional development. This paper examines the fundamental mechanisms of PBB, including its assessment methods, collection efficiency, and its overall contribution to fiscal ...
Jiddan Fathin Zainal +2 more
+5 more sources
Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014 This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international ...
Břetislav Andrlík, Lucie Formanová
doaj +1 more source
Exploring the South African tax consequences of a residential property lottery
South African Journal of Economic and Management Sciences, 2018 Background: Disposing of a residential property by way of a lottery sounds peculiar, but a number of these transactions relating to residential properties in South Africa have recently taken place.
Silke de Lange, Danielle van Wyk
doaj +1 more source
Property Tax in the EU and Its Implications for Croatia
Ekonomski Vjesnik, 2011 The model for defining property tax in Croatia shall be determined by analysing data from EU countries having property tax in its primary form. This form includes housing and business property.
Vedran Lovrinčević
doaj
PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT
Вестник Северо-Кавказского федерального университета, 2022 The article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of ...
V. Roshchupkina
doaj