Results 21 to 30 of about 367,369 (307)

Neutral Property Taxation [PDF]

open access: yesSSRN Electronic Journal, 1997
AbstractA major difficulty in implementing land/site value taxation is imputing the land value of built‐on sites. The literature has focused on two alternatives. The first, residual site value, measures postdevelopment site value as property value less structure value, with structure value measured as depreciated construction costs. Residual site value
openaire   +3 more sources

PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015
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
doaj   +1 more source

The Polish system of property taxation

open access: yesPrawo Budżetowe Państwa i Samorządu, 2021
The purpose of this paper is to outline the Polish system of real estate taxation and main problems associated with its implementation. Despite socio-economic changes, this area of the tax system has not been reformed in recent years.
Rafał Dowgier
doaj   +1 more source

Analysis of the Share of Corporate Property Tax in the Structure of Tax Revenues by Regions and Economic Activities

open access: yesФинансы: теория и практика, 2023
The subject of the study is the revenues from the corporate property tax in the context of types of economic activity and regions. The purpose of the study is to determine the role of corporate property tax in the structure of tax revenues in terms of ...
R. V. Balakin   +2 more
doaj   +1 more source

EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA

open access: yesВестник университета, 2019
Approaches to the formation of the value of objects of taxation of real estate of individuals in foreign countries and the establishment of tax rates have been examined.
M. Dement’eva, A. Zakharova, E. Kirova
doaj   +1 more source

Property Mass Valuation on Small Markets

open access: yesLand, 2021
The main bases for land taxation are its area or value. In many countries, especially in Eastern Europe, reforms of property taxation, including land taxation, are being carried out or planned, introducing property value as a tax base.
Sebastian Gnat
doaj   +1 more source

Developing evidence‐based, cost‐effective P4 cancer medicine for driving innovation in prevention, therapeutics, patient care and reducing healthcare inequalities

open access: yesMolecular Oncology, EarlyView.
The cancer problem is increasing globally with projections up to the year 2050 showing unfavourable outcomes in terms of incidence and cancer‐related deaths. The main challenges are prevention, improved therapeutics resulting in increased cure rates and enhanced health‐related quality of life.
Ulrik Ringborg   +43 more
wiley   +1 more source

Unassisted Photoelectrochemical Hydrogen Production Coupled with Selective Glucose Oxidation Using Metal Halide Perovskite Photoanodes

open access: yesAdvanced Functional Materials, EarlyView.
A metal halide perovskite‐based photoanode integrated with a CoNiFe layered double hydroxide (LDH) cocatalyst is reported for selective glucose oxidation reaction (GOR), achieving simultaneous and unassisted photoelectrochemical hydrogen production. This system delivers high photocurrent density, excellent Faradaic efficiency of GOR, and strong techno ...
Shujie Zhou   +12 more
wiley   +1 more source

Modified Area-based System in Czech Republic

open access: yesFinancial Law Review, 2022
Tax system in the Czech Republic and offers some specific suggestions for reform. In the long term, their taxation could be maintained.
Sandra Papavasilevská
doaj   +1 more source

Defect Analysis of the β– to γ–Ga2O3 Phase Transition

open access: yesAdvanced Functional Materials, EarlyView.
The role of defects at all the relevant stages of the β$\beta$‐ to γ$\gamma$‐Ga2O3 polymorph transition is investigated using a multi method approach. The positron annihilation spectroscopy based results show that the defect density decreases after the transition, and that changes in defect configuration within the γ phase occur with increasing ...
Umutcan Bektas   +9 more
wiley   +1 more source

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