Results 21 to 30 of about 17,329 (163)

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

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

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

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

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

Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?

open access: yesPublic Governance, Administration and Finances Law Review, 2021
The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on ...
Michal Radvan, Sandra Papavasilevská
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

Strategies of property developers and governments under carbon tax and subsidies

open access: yesFrontiers in Environmental Science, 2022
Implementing low-carbon houses is inseparable from the carbon tax and subsidy policies. Appropriate carbon taxes and subsidies can help to reduce household carbon emissions.
Qingzhen Yao   +5 more
doaj   +1 more source

DEVELOPMENT AND IMPLEMENTATION OF GIS-BASED PROPERTY TAX MANAGEMENT SYSTEM FOR BENIN CITY, NIGERIA

open access: yesAfrican Journal on Land Policy and Geospatial Sciences, 2019
The study looks at the implementation of a GIS - Based Property Tax Information Management System to solve the problem of low internally generated revenue.
Toju Francis Balogun
doaj   +1 more source

Economic Effects Real Estate Tax

open access: yesECONOMICS, 2016
The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the
Tadić Milan
doaj   +1 more source

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