Results 21 to 30 of about 1,590,820 (337)

Analysis of Taxation of Property in Bosnia and Herzegovina

open access: yesCentral 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
doaj   +1 more source

IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

open access: yesВестник 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
doaj   +1 more source

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

PHENOMENOLOGY OF PROPERTY TAXATION

open access: yesWORLD OF FINANCE, 2021
Introduction. The ownership encompasses the subject’s ownership of a tangible or intangible object with all the formalized or informal manifestations of the phenomenon. Therefore in the process of property taxation it is necessary to take into account all the features of ownership, to consider this process from the standpoint of imposing tax on the ...
openaire   +2 more sources

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

Rethinking Property Taxation [PDF]

open access: yesSSRN Electronic Journal, 2013
This report looks at local governments’ biggest source of revenue: property taxes. The authors provide a primer on how the taxes are calculated, and new formulas for understanding an individual’s tax share. The authors also propose an alternative format for local property tax statements that can be used to better communicate answers to taxpayers who ...
Anderson, Nathan B., Ross, Rob
openaire   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang   +11 more
wiley   +1 more source

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