Results 11 to 20 of about 367,369 (307)
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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An overview of the taxation of residential property: is it a good idea?
Public Sector Economics, 2021 This article examines the taxation of property in the residential market as a potential revenue-raising tool in public finance. Economists generally consider taxing property to be less distortionary than taxing other tax bases.
Marta Rodriguez-Vives +1 more
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Cadastre as a condition of the property tax system reforms in Poland
Prawo 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
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TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS
Финансы: теория и практика, 2017 The growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes.
P. Felis
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Regulation of Property Tax in Tanzania: Legal and Administrative Challenges
KAS African Law Study Library, 2020 Property tax represents one among the most feasible, conventional, steady and progressive source of revenue. Nonetheless this form of tax has not received the attention it requires for effective contribution towards revenue generation in developing ...
Hanifa T. MASSAWE
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International Journal of Strategic Property Management, 2010 This article on issues related to real property taxes has two parts. Part One deliberates the concept of sustainable development as well as Lithuania’s real property taxation system and possible ways to improve it.
Saulius Raslanas +2 more
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ABOUT HOUSEHOLDS' WEALTH AND THE EFFECTS OF SOME TAX MEASURES THAT MAY AFFECT IT [PDF]
Financial Studies, 2023 The aim of the paper is to analyse the effects of some fiscal measures taken in the current economic context in Romania on the wealth of households. Specifically, we consider additional property taxation, 70% taxation of income without a justified ...
Nicoleta MIHĂILĂ
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AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL [PDF]
ISPRS Annals of the Photogrammetry, Remote Sensing and Spatial Information Sciences, 2016 A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation.
V. Çağdaş +6 more
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IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
Вестник университета, 2020 The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal ...
E. A. Kirova +2 more
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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
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