Results 21 to 30 of about 6,328,314 (330)

Property Taxes in the Real World

open access: yesCanadian Tax Journal/Revue fiscale canadienne, 2022
Property taxes are regarded by economists as good taxes for local governments. Yet property tax revenues rarely exceed 3 percent of gross domestic product in any country and usually amount to much less than that.
E. Slack
semanticscholar   +1 more source

ECONOMIC ESSENCE AND ROLE OF PROPERTY TAXES IN UKRAINE

open access: yesWORLD OF FINANCE, 2021
Introduction. The development of local self-government is one of the important prerequisites for the formation of a democratic state. Effective activity of local self-government bodies is impossible without a sufficient amount of financial resources ...
V. Dmytriv
semanticscholar   +1 more source

THE IMPACT OF PROPERTY TAXATION ON BUSINESS INVESTMENT IN ALBERTA [PDF]

open access: yesThe School of Public Policy Publications, 2021
Alberta municipalities rely heavily on property taxes levied on residential and non-residential sectors to finance local public services. This paper investigates the effects of non-residential property tax rate on business investment using panel data ...
Bev Dahlby, Ergete Ferede, Mukesh Khanal
doaj   +4 more sources

Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland

open access: yesCommonwealth Journal of Local Governance, 2022
Assigning recurrent taxes on immovable property to cities, municipalities, and rural districts is a common practice around the world. The Republic of Ireland is no different, with its annual taxes on real property assigned to local government. Following
Gerard Turley
doaj   +1 more source

Do Municipal Governments Need More Tax Powers? A Background Paper on Municipal Finance in Alberta [PDF]

open access: yesThe 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

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

Taxes on real estate- an effective economic management tool in many countries worldwide and lessons for Vietnam [PDF]

open access: yesE3S Web of Conferences
The 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

open access: yesФинансы: 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

open access: yesAFRE (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

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