Results 21 to 30 of about 48,258 (310)
Фінансово-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
Administrative costs of property tax in the Czech Republic
Acta 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
Jurnal 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.
PLoS 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
Public 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
Is the property tax a capital tax?
, 2022 Abstract Property tax is generally told as an “efficient” tax, fully capitalised into property values. However, it can become a direct tax on capital, with distorsive effects, when it is applied to business capital. Empirical literature still debates on the nature of business capital which creates distortions, the more or the less fixed, with ...
openaire +1 more source
Property tax competition: A quantitative assessment
Journal 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
Frontiers 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
African 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
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