Results 41 to 50 of about 17,329 (163)

EFFECTIVENESS OF MONITORING THE PROPERTY TAX POTENTIAL

Статистика и экономика, 2016
The article reviewes the problems of property taxation reform, the need for property tax potential monitoring, identified the main problems of regional and local administration of property tax and ways of their resolve.
Natalia M. Boboshko
doaj   +1 more source

EMPIRICAL ASPECTS OF THE INFLUENCE OF THE COOPERATION OF FISCAL INSTITUTIONS ON PROPERTY TAX ADMINISTRATION

Фінансово-кредитна діяльність: проблеми теорії та практики
The purpose of this research is to develop scientific and pragmatic approaches to optimize the interaction of fiscal institutions in the process of administering property taxes to local budgets in Ukraine, considering contemporary realities and ...
Oksana Desyatnyuk, Andriy Krysovatyy, Bohdana Shuliuk, Fedir Tkachyk, Vadym Maslii   +4 more
doaj   +1 more source

Analysis of Taxation of Property in Bosnia and Herzegovina

Central European Public Administration Review, 2018
The purpose of this paper is fill in the literature gap and to analyse taxation of property in Bosnia and Herzegovina (BIH). By using IMF and OECD methodology defined under taxes on property, our research tries to compare taxes on property in two BIH ...
Lejla Lazović Pita, Amina Močević
doaj   +1 more source

The State Tax Commission and the Property Tax [PDF]

The ANNALS of the American Academy of Political and Social Science, 1921
n ...
openaire   +2 more sources

The effects on population health status of using dedicated property taxes to fund local public health agencies

BMC Public Health, 2011
Background In the United States, a dedicated property tax describes the legal authority given to a local jurisdiction to levy and collect a tax for a specific purpose.
Moonesinghe Ramal, Wang Xueyuan, Fos Peter J, Honoré Peggy A   +3 more
doaj   +1 more source

Small Business Property Tax Reductions and Firm Productivity. [PDF]

Small Bus Econ (Dordr), 2023
Matikonis K, Gobey M.
europepmc   +1 more source

PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)

Jurnal Akuntansi dan Auditing, 2018
The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected
Apriani Purnamasari, Umi Pratiwi, Sukirman Sukirman   +2 more
doaj   +1 more source

Mass Appraisal and Fair Taxation: Why Property Valuers Matter?

Real Estate Management and Valuation
The article focuses on the complexity in the property tax system. The authors emphasize that there are no clear dominating trends in real estate tax calculation methods, and basic forms of taxation include property value tax (ad valorem), area tax, and ...
Renigier-Biłozor Małgorzata, Źróbek Sabina, Chmielewska Aneta   +2 more
doaj   +1 more source

Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax

Real Estate Management and Valuation, 2018
The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation.
Gnat Sebastian
doaj   +1 more source

Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems

Teisė, 2019
[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj   +1 more source