Results 11 to 20 of about 371,133 (354)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj
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
doaj +1 more source
A Comparative Analysis Of Property Taxation Within European Union
Vallis 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