Results 81 to 90 of about 962,401 (312)

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

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

COMMUNITY-WIDE FINANCIAL IMPACTS OF PREFERENTIAL ASSESSMENTS FOR FARMLAND PROPERTIES [PDF]

I estimate the magnitude and the geographic distribution of property tax impacts of the Twin Cities Metropolitan Area's two farmland protection programs.
Taff, Steven J.
core   +1 more source

Economic and Environmental Tradeoffs in Cultivating Short Food Supply Chains With Urban Indoor Agriculture

Agribusiness, EarlyView.
ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong, H. Christopher Peterson, Simone Valle de Souza   +2 more
wiley   +1 more source

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

Хабаршысы. 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  

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

Land and Property Taxation in 25 Countries: A Comparative Review [PDF]

Steuer, Eigentum, Boden, Grundsteuer, Vergleich, Welt, Tax, Property, Land, Real property tax, Comparison ...
Enid Slack, Richard M. Bird
core  

How will Initiative 1098's property tax reductions affect business and property owners? [PDF]

, 2010
Initiative 1098 includes a 20% across-the-board cut in the state portion of the property tax levy, which will reduce property taxes for both businesses and individuals that own property.Background: Two-thirds of Washington households own their homes ...

core  

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +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