Results 1 to 10 of about 4,347 (162)
Remote Sensing, 2021 Remotely sensed data is increasingly applied across many domains, including fit-for-purpose land administration (FFPLA), where the focus is on fast, affordable, and accurate property information collection.
Mila Koeva +6 more
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Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic [PDF]
Финансовый журнал, 2022 The timeliness of this research is determined by the large-scale changes taking place in the world economy under the influence of digitalization, which accelerated during the COVID-19 pandemic.
Elena N. Timchenko +1 more
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Welfare Effects of Property Taxation [PDF]
SSRN Electronic Journal, 2021 We investigate the welfare implications of property taxation. We apply a sufficient statistics approach that accounts for the distributional effects of tax changes at the household level within a spatial equilibrium framework. We show that equity effects are driven by price adjustments in the housing and labor markets, while efficiency is determined by
Löffler, Max, Siegloch, Sebastian
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Property Taxation of Companies in Territories With a Special Economic Status [PDF]
Финансовый журнал, 2022 The article is devoted to the study of fiscal mechanisms of regulation of property taxation in the territories with a special economic status. The purpose of this work is to analyze the specifics of property taxes, to assess the value and structure of ...
Olga A. Sinenko, Alexey Yu. Domnikov
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Historical Development of Real Property Tax Regulation in the Territory of Slovakia in the period of 1918 - 2005 [PDF]
Historický Časopis, 2023 The collapse of the Austro-Hungarian monarchy and the establishment of the independent Czechoslovak state (1918) meant not only a geopolitical change for the territory of Slovakia, but also caused economic changes, which were reflected in the subsequent ...
Anna Vartašová, Karolína Červená
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Вестник Пермского университета: Серия Экономика, 2021 Economy digitalization calls for an upgrade of all economic processes. The subject of the research in this paper is the RF taxation system, its challenges and possible trajectories of its development defined from the analysis of the national taxation ...
Liudmila Vladimirovna Daineko +3 more
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On the Redistributive Properties of Presumptive Taxation [PDF]
SSRN Electronic Journal, 2005 Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread imperfect tax compliance.
Alessandro Balestrino, Umberto Galmarini
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2005 The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
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Property Taxation Imperatives for Africa
Journal of African Real Estate Research, 2021 African countries are currently pressured by high urbanisation rates that threaten their ability to address the basic infrastructure and social needs of citizens.
Basirat Ashabi Oyalowo +2 more
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Public Sector Economics, 2020 This paper surveys the literature on immovable property taxation along two dimensions prevalent in the literature: i) according to the type of real estate over its life-cycle and ii) according to the type of tax. The first strand of the literature agrees
Doris Prammer
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