Results 11 to 20 of about 7,981 (249)
Do Municipal Governments Need More Tax Powers? A Background Paper on Municipal Finance in Alberta [PDF]
The School of Public Policy Publications, 2014 Local governments in Alberta have faced considerable and variable challenges over the past 60 years. For example, the rapid population and economic growth during the 1950s, ’60s and ’70s created exceptional demands for schools, schooling and municipal ...
Melville McMillan, Bev Dahlby
doaj +5 more sources
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
doaj +1 more source
Taxes on real estate- an effective economic management tool in many countries worldwide and lessons for Vietnam [PDF]
E3S Web of ConferencesThe state budget is a crucial political task for governments, with taxes being a significant source of revenue. In developed nations, property taxes constitute the primary source in total tax revenue and local budgets.
Trung Luan Nguyen +4 more
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
Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara
AFRE (Accounting and Financial Review), 2020 Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra ...
Syska Lady Sulistyowatie +1 more
doaj +1 more source
Scientific Annals of Economics and Business, 2021 The main objective of this empirical study is to investigate the impact of tax revenue on GDP dynamics at EU-28 level based on structural equation modeling (SEM).
Cristi Spulbar +4 more
doaj +1 more source
How to Apply for a Greenbelt Agricultural Tax Assessment
EDIS, 2021 This publication is for current or potential farm operators who are interested in knowing more about how the Florida Greenbelt Law affects farm operations’ property taxes and how farm operations can apply to receive an agricultural tax assessment ...
Raychel Thomas +2 more
doaj +3 more sources
Property tax competition: A quantitative assessment
Journal of Urban Economics, 2022 We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common ...
Borck, Rainald +2 more
openaire +2 more sources
Taxes and payments paid by individuals, the impact on their financial situation
Вестник университета, 2022 In accordance with the current tax legislation, on an equal footing with organisations and individual entrepreneurs, individuals who do not have income from business pay taxes on income from labor activities in organisations and taxes on property they ...
N. Z. Zotikov
doaj +1 more source
Administrative costs of property tax in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008.
Břetislav Andrlík
doaj +1 more source