Results 51 to 60 of about 17,329 (163)

Land tax: source of replenishment, and an incentive to improve land use

open access: yesХабаршысы. Экономика сериясы, 2017
This article discusses the functioning of the land tax in the tax system of the Republic of Kazakhstan. The mechanism of functioning of the land tax. The analysis of the role of land tax in the tax revenues of the state budget for 2013-2015 GG Land tax ...
A. Мустафина
doaj  

A Comparative Analysis Of Property Taxation Within European Union

open access: yesVallis Aurea, 2015
The correct settlement of a property taxation system is a topic of interest at the moment, which draws attention in economic or academic debates. One of the most convenient alternatives and easier to implement in order to raise revenues to the state ...
Sipos Ciprian
doaj   +1 more source

Cadastre as a condition of the property tax system reforms in Poland

open access: yesPrawo Budżetowe Państwa i Samorządu, 2014
Real property taxation is a traditional element of the tax system in many countries. Property taxes constitute the group of public levies that is the most diversified in the form and construction. There are no international standards which would indicate
Jolanta Ciak, Beata Wąsewicz
doaj   +1 more source

Assessing the Perceived Fairness of a Property Tax by a Taxpayer Survey: The Case of Residential Arnona Tax in Israel

open access: yesReal Estate Management and Valuation
Understanding taxpayer perceptions of a property tax system is essential for developing equitable and transparent fiscal policies that foster public trust.
Mintz Mordekhay, Portnov Boris A.
doaj   +1 more source

The Scope of Rent in Tax Law with Emphasis on Its Jurisprudential and Legal Concept [PDF]

open access: yesFaṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī
IntroductionThe real estate rent is one of the significant sources of tax revenue. Although a considerable number of taxpayers fall under this category, rental tax continues to play a unique role in the cohesion of different tax sources, as other sources
Hamid Reza Salehi   +2 more
doaj   +1 more source

Land and Residential Property Taxation Model. Concept of Tax Zoning in Municipalities

open access: yesReal Estate Management and Valuation
Analysis of the current property tax structure, which is calculated in proportion to the area of land and buildings, leaves no doubt that this is not an appropriate solution in terms of tax efficiency and equity. Property tax reform is necessary; however,
Felis Paweł   +4 more
doaj   +1 more source

Clustering OECD Countries According to Tax Indicators

open access: yesInternational Journal of Public Finance
This study aims to cluster a particular group of countries (OECD countries) according to tax indicators and to determine essential variables in clustering. The recent data on taxation percentages 2021 in OECD countries were obtained from the OECD website.
Selim Tüzüntürk
doaj   +1 more source

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