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Thematische Bibliographien / Real property and taxation. Tax assessment Tax assessment / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Real property and taxation. Tax assessment Tax assessment“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 8. Februar 2022

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1

Wołowiec, Tomasz. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of New Economics and Social Sciences 8, no. 2 (2018): 114–17. http://dx.doi.org/10.5604/01.3001.0012.9929.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movab

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Raslanas, Saulius, Edmundas Kazimieras Zavadskas, and Artūras Kaklauskas. "LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART I - POLICY ANALYSIS AND CONCEPTUAL MODEL FOR THE TAXATION SYSTEM ON REAL PROPERTY." International Journal of Strategic Property Management 14, no. 1 (2010): 73–86. http://dx.doi.org/10.3846/ijspm.2010.06.

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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. Part Two analyses various methods of land assessment. The objectives of this paper are to analyze the importance of a tax on real property within the taxation system of Lithuania and to plan the implementation of such a reform in the future. A tax on land is presented as one alternative for a reform of the taxation system on real property in Lithuania.

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Nwogugu, Michael. "Un-constitutionality of real property taxation and location incentives, and some associated economic effects." Corporate Ownership and Control 5, no. 3 (2008): 390–99. http://dx.doi.org/10.22495/cocv5i3c3p6.

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This article shows that the present regime of real property taxation and location incentives are inherently unconstitutional. The analysis in this article pertains to US state/local laws/regulations governing tax assessment, tax collection, tax foreclosures and incentives offered to firms to relocate to states (although much of it is applicable in most common law jurisdictions

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Żywicka, Agnieszka, and Tomasz Wołowiec. "LEGAL AND THEORETICAL ASPECTS OF PROPERTY TAXES." Review of European and Comparative Law 2627, no. 34 (2016): 195–222. http://dx.doi.org/10.31743/recl.5076.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movab

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TRAVERS, T. R. "‘The Real Value of the Lands’: The Nawabs, the British and the Land Tax in Eighteenth-Century Bengal." Modern Asian Studies 38, no. 3 (2004): 517–58. http://dx.doi.org/10.1017/s0026749x03001148.

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Ever since the late eighteenth century, no subject has been more prominent in histories of ‘the transition to colonialism’ in south Asia, than the issue of taxation. In particular, the complex system of agrarian taxation that was developed under the Mughal empire, and further elaborated by various post-Mughal regimes, has often been seen as the defining institution of both the pre-colonial and colonial states. What the British called ‘land revenues’, which included taxes on land proper (mal) and taxes on trade and markets (sair), were the main source of income for both Indian and British ruler

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Kirova, E. A., A. V. Zakharova, and M. A. Dement’eva. "IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION." Vestnik Universiteta, no. 1 (March 23, 2020): 108–13. http://dx.doi.org/10.26425/1816-4277-2020-1-108-113.

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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 and social-regulatory functions of taxes. The purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, a

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Çağdaş, V., A. Kara, P. van Oosterom, et al. "AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL." ISPRS Annals of Photogrammetry, Remote Sensing and Spatial Information Sciences IV-2/W1 (October 5, 2016): 145–54. http://dx.doi.org/10.5194/isprs-annals-iv-2-w1-145-2016.

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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. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation da

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Prokopchak, Marc. "Renewing Respect for Record Notice." Texas A&M Journal of Property Law 2, no. 3 (2015): 533–62. http://dx.doi.org/10.37419/jpl.v2.i3.7.

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To understand the title wash concept, one must first understand the underlying laws that brought it into existence. Accordingly, this Article will begin by providing a brief overview of Pennsylvania’s historical treatment of land for taxation purposes, as well as several important early 1800s state legislative acts, before discussing how these two subjects work together to “wash” a title. This discussion will also include the subsequent changes to the laws that effectively abrogated the title wash for more recent titles with less extensive chains of ownership. Next, this Article will examine t

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Raslanas, Saulius, Edmundas Kazimieras Zavadskas, Artūras Kaklauskas, and Arūnas Remigijus Zabulėnas. "LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART II - ANALYSIS OF LAND VALUATION TECHNIQUES: THE CASE OF VILNIUS." International Journal of Strategic Property Management 14, no. 2 (2010): 173–90. http://dx.doi.org/10.3846/ijspm.2010.13.

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Part Two of this article deals with problems related to land valuation. For that purpose, a site of 6.89 ares located in Švitrigailos Street XX, Vilnius, was selected as the research object and appraised using three approaches: the sales comparison approach, the MAMVA method and the mass valuation approach. Peculiarities of these methods in land valuation were reviewed and the recommendations were provided for land valuation for taxation purposes applicable in a new Model for Lithuanian Real Property Taxation System. Santruka Antroje šio straipsnio dalyje nagrinejamos problemos, susijusios su

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STARČEK, Simon, and Maruška ŠUBIC KOVAČ. "Spatial data quality impacts on the efficiency of the property tax system: The case of construction land fees." Urbani izziv 1, no. 30 (2019): 87–99. http://dx.doi.org/10.5379/urbani-izziv-en-2019-30-01-002.

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Spatial data are directly linked to spatial planning, and to spatial management in general, including the property tax system. Spatial data quality impacts the efficiency of the property tax system, as well as its equity and reasonability. This article presents a methodological approach to analysing the quality of spatial databases managed by municipalities for assessing construction land fees. Adjusted Jaccard and Czekanowski indices were defined and applied for data quality analysis because they are applicable in cases in which differences between the data compared amount to less than 5%. Th

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Battisti, Fabrizio, Orazio Campo, and Fabiana Forte. "A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study." Land 9, no. 1 (2020): 8. http://dx.doi.org/10.3390/land9010008.

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According to Italian legislation for a particular type of real property—lands/areas subject to buildability, but not yet currently buildable—there is a problem related to their “qualification”, or whether or not they must be considered buildable for the purposes of their recurrent taxation. These potentially buildable (POBU) areas, that were previously zoned as “agricultural”, have been rezoned as “general urban planning instruments/regulations” (the General Urban Development Plans or variances, which regulate land governance), whose approval path has yet to be concluded. Their value—the taxab

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Puzule, Anita. "Assessment of direct taxation instruments." Latgale National Economy Research 1, no. 7 (2015): 147. http://dx.doi.org/10.17770/lner2015vol1.7.1186.

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Creation and development of a favourable business environment in regions is unthinkable without an appropriate tax system. The research study aims to assess the direct tax system in Latvia comparing it with the tax systems in Estonia, Sweden, Finland and Denmark in order to detect common features and differences, as well as to learn the experience that could be adopted in Latvia. The research tasks are to evaluate criteria of the tax policy and to analyse development directions of the direct tax system. The monographic descriptive method, statistical methods in economics, methods of logic and

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Babiarz, Stefan. "Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems." Teisė 111 (May 20, 2019): 218–33. http://dx.doi.org/10.15388/teise.2019.111.13.

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[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity. Therefore, there are no serious issues concerning the assessment and/or payment of the tax. The assessment process and the amounts of the tax are taxpayer-friendly. It is worth noting solutions such as a 30% reduction in the taxable amount, no deduction of debt and charges, no complicated procedure for determining the taxable amount, respecting the double taxation avoidance principl

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Arifiyanto, Muhammad Naufal, I. Nyoman Nurjaya, Tunggul Anshari Setia Negara, and Bambang Sugiri. "Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures." Research, Society and Development 9, no. 11 (2020): e36791110105. http://dx.doi.org/10.33448/rsd-v9i11.10105.

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At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due t

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Yumayev, M. M. "Mineral Extraction Tax: Evolution and New Realities." Economics, taxes & law 12, no. 5 (2019): 142–53. http://dx.doi.org/10.26794/1999-849x-2019-12-5-142-153.

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The subject of the research is mineral extraction tax evolution as the main rental payment in mineral resources sector.The purposesof the work are to determine the role of the mineral extraction tax in the current taxation system, assessment of its influence on the extracting industries development, studying key problems in taxation methodology and policy, proposals on the development of mineral extraction tax mechanisms submission. The author analyses the tax current state, compliance to the criteria of economic efficiency and principles of taxation, the reforming of the mineral extraction ta

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Balogun, Toju Francis. "An Assessment of Property Tax Administration in Edo State, Nigeria." Indonesian Journal of Geography 51, no. 1 (2019): 69. http://dx.doi.org/10.22146/ijg.18843.

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ABSTRACTThe mode of administration of property tax determines its buoyancy. The study utilizes key informant method to examine the mode of operation of Edo State Land Use Charge. The study observes that property tax revenue mobilization in Benin Metropolis is ineffective due to unsystematic tax administration procedure employed by Land Use Charge Department. The study shows that inadequate personnel, public contempt, limited coverage of the tax base and shrouded valuation method are major problems of the Land Use Charge in Benin metropolis. It also reveals that the current property tax adminis

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Popov, Alexey, and Inna Cabelkova. "The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region)." E3S Web of Conferences 208 (2020): 06002. http://dx.doi.org/10.1051/e3sconf/202020806002.

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The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and t

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Ushatova, D. "DISBALANCE BETWEEN TAX ASSESSMENTS AND MARKET PRICES OF REAL ESTATE." Trakia Journal of Sciences 17, Suppl.1 (2019): 115–24. http://dx.doi.org/10.15547/tjs.2019.s.01.020.

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The research aims to show some deficiencies in the legal framework including the formation and of property tax assessment and their deviation from the market values. Experimental results of price comparisons of market values in 1 BGN per 1 sq.m. are compared three groups of properties (apartment, house and plot) in selected settlements - district centers. Compare the prices of these properties advertised on a national real estate site and the average price of residential property, according to NSI data with the conditionally calculated value of a tax assessment for each type of property under

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McCubbins, Mathew D., and Ellen C. Seljan. "Fiscal Secession: An Analysis of Special Assessment Financing in California." Urban Affairs Review 56, no. 2 (2018): 480–512. http://dx.doi.org/10.1177/1078087418755317.

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Special assessments on property are a fiscal innovation employed by many local governments. Unable to raise property taxes due to limitations, localities have turned to these charges as an alternative method to fund local services. In this article, we seek to explain differential levels of special assessment financing through the analysis of property tax records of a sample of single-family homes in California. We theorize that special assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that annual assessment payments ar

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Kolesnichenko, Dmitrii Aleksandrovich, and Olga Viktorovna Kolesnichenko. "Taxation of cryptocurrency mining in the Russian Federation: whether there is an economic basis for collecting personal income tax?" Налоги и налогообложение, no. 6 (June 2020): 35–46. http://dx.doi.org/10.7256/2454-065x.2020.6.33198.

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The subject of this research is legislation, official interpretation, case law, and doctrinal sources on taxation of cryptocurrency mining in the Russian Federation with regards to personal income tax. The author verifies the hypothesis on the absence of economic basis for collection of personal income tax for cryptocurrency mining, thus there is a need for fundamentally new model of legal regulation for taxation of this activity. Special attention is given to assessment of tax consequences of mining based on the content of official interpretation of the Ministry of Finance of the Russian Fede

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Akimova, M. S., N. Yu Ulitskaya, and I. T. Loza. "INFLUENCE OF INSTITUTIONAL CHANGES OF THE STATE CADASTRAL ASSESSMENT ON THE TAXATION OF THE REAL ESTATE." Business Strategies, no. 5 (May 25, 2018): 39–42. http://dx.doi.org/10.17747/2311-7184-2018-5-39-42.

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In article the institutional changes which have happened in the state cadastral assessment and their influence on the taxation of real estate objects are considered. Increase in tax assignments due to change of the state cadastral assessment in the Penza region is according to official figures predicted.

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White, Randall. "Urban History and the Politics of the Property Tax: The Case of Single Residential Property in the City of Toronto, 1920s-1970s." Articles 15, no. 2 (2013): 151–63. http://dx.doi.org/10.7202/1018620ar.

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In the more recent past, property tax reform in the City of Toronto has been thwarted by suggestions of "progressive elements" in the single residential tax base, that hold out prospects of regressive shifts in the residential tax burden in the wake of a reassessment. Study of the evolution of the tax base in five city neighbourhoods since the early 1920s indicates that these progressive elements are largely an unintended consequence of historical changes in neighbourhood real estate markets. Moreover, what potential there is for regressive tax shifts could be offset significantly by some upda

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Davis, Peadar, Michael J. McCord, William McCluskey, Erin Montgomery, Martin Haran, and John McCord. "Is energy performance too taxing?" Journal of European Real Estate Research 10, no. 2 (2017): 124–48. http://dx.doi.org/10.1108/jerer-06-2016-0023.

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Purpose Buildings contribute significantly to CO2 production. They are also subject to considerable taxation based on value. Analysis shows that while similar attributes contribute to both value and CO2 production, there is only a loose relationship between the two. If we wish to use taxation to affect policy change (drive energy efficiency behaviour), we are unlikely to achieve this using only the current tax base (value), or by increasing the tax take off this current tax base (unlike extra taxation of cigarettes to discourage smoking, for example). Taxation of buildings on the basis of ener

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Bratko, Tatiana Dmitrievna. "Illegal income as an object of taxation in law of the Russian Federation and the United States." Налоги и налогообложение, no. 3 (March 2021): 39–50. http://dx.doi.org/10.7256/2454-065x.2021.3.35831.

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One of the perpetual problems within the Russian and U.S. tax law is the establishment of criteria for taxability of income, under what conditions the income of a taxpayer should be taxable. The fact &nbsp;&nbsp;the legislation nor the rulings of supreme courts contain a clear answer to this question, leads to the emergence of legal uncertainty on the tax consequences of receiving illegal income. The goal of this research lies in examination of problem of taxation of illegal income, including the questions of bringing to tax and criminal liability for tax evasion on illegal income, as

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Luzon, Niño Jeffrey, Noel Paguio, and Challiz Omorog. "Rethinking Real Property Assessment and Tax Management System through an Interoperable e-Government Framework." Electronic Government, an International Journal 1, no. 1 (2022): 1. http://dx.doi.org/10.1504/eg.2022.10040477.

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PODOLIANCHUK, Olena. "ACCOUNTING IN TAXATION OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 115–28. http://dx.doi.org/10.37128/2411-4413-2021-1-8.

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The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget.

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Lapidoth, Arye. "The Israeli 1992 Income Tax Amendment Relating to the Taxation of Wife's Income." Israel Law Review 26, no. 3 (1992): 355–72. http://dx.doi.org/10.1017/s0021223700011055.

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The unanimous passage of the Income Tax Ordinance (Amendment No. 89) Law, 1992, by the Israeli Knesset fits in a series of amendments, which, during the last four decades, have gradually eroded the principle of aggregation of income of husband and wife introduced in 1941. It constitutes a further step towards a complete system of splitting the income of husband and wife for the purpose of calculating the amount of income tax; its primary purpose, however, is apparently to equalize the rights and duties of the married woman with those of the man as far as the procedural and administrative aspec

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Felis, Paweł. "Agricultural tax fiscal efficiency in Poland." Management Theory and Studies for Rural Business and Infrastructure Development 37, no. 1 (2015): 38–47. http://dx.doi.org/10.15544/mts.2015.04.

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The article is aimed at the verification of research hypothesis according to which the current construction of agricultural tax in Poland is inefficient in terms of taxation. It has been possible thanks to the analysis of fiscal efficiency of this tax. Therefore, it focuses on the tax revenue as well as the tax assessment and collection related costs. In order to accomplish the aim it was necessary to define the idea of agricultural tax fiscal efficiency and to indicate its determinants. The discussion, due to the specific nature of agricultural tax, is based primarily on the Polish literature

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Sajfieva, S. N. "PROSPECTS FOR PROGRESSIVE INCOME TAXATION IN RUSSIA." Scientific Journal ECONOMIC SYSTEMS 13, no. 4 (2020): 216–22. http://dx.doi.org/10.29030/2309-2076-2020-13-4-216-222.

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The subject of the study is the analysis of current income taxation and assessment of the prospects for the introduction of a progressive tax scale in the Russian Federation. The main purpose of the work is to identify the reserves of the Russian income tax system in order to replenish budget revenues in the fight against coronavirus infection. When performing the research, a combination of quantitative and qualitative approaches and the method of financial analysis used. The new progressive system of income taxation analyzed from the point of view of the postulates of classical 222 Экономичес

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Dmytryk, Olha, and Oksana Makukh. "ECONOMIC PRINCIPLES OF TAXATION: PROBLEMS OF DEFINITION AND EMBODIMENT IN THE TAX LEGISLATION OF UKRAINE AND THE EUROPEAN STATES." Baltic Journal of Economic Studies 6, no. 2 (2020): 32–38. http://dx.doi.org/10.30525/2256-0742/2020-6-2-32-38.

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Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the property of individuals and legal entities. At the same time, establishing the optimum level of taxation for both taxpayers and the state is an important factor for economic uplift, ensuring the balance of public and private interests in tax and legal regulation, under which there is a proper financial support for the performance of the tasks a

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Breckenridge, S. "CAPITAL GAINS TAX IN THE PETROLEUM INDUSTRY." APPEA Journal 26, no. 1 (1986): 23. http://dx.doi.org/10.1071/aj85002.

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Eleven years after a previous abortive attempt, another Federal Labor Government has announced its intention to incorporate into the Australian fiscal scene a capital gains tax. The tax is to be levied at marginal and corporate income tax rates on 100 per cent of inflation adjusted gains realised on assets acquired on and after 20 September 1985.Whilst the Government expects its revenue yield to be low even at the end of five years of operation, the cost of protective administration and compliance to be incurred by taxpayers will be substantial.There are substantial areas of uncertainty in the

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Steffes, Tracy L. "Assessment Matters: The Rise and Fall of the Illinois Resource Equalizer Formula." History of Education Quarterly 60, no. 1 (2020): 24–57. http://dx.doi.org/10.1017/heq.2020.7.

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This article explores the passage and failure of the 1973 Illinois Resource Equalizer formula which was designed to reduce disparities in school finance by breaking the connection between local wealth and school revenue. It argues that two sets of goals drove passage of the new law—equity and local property tax relief—and they came into conflict during implementation, with the latter winning out over the former. It argues that to understand both the passage and failure of the law requires looking deeply at the politics, policies, and practices of taxation, especially the methods of assessing p

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Lockwood, Ben, and Francesco Porcelli. "Incentive Schemes for Local Government: Theory and Evidence from Comprehensive Performance Assessment in England." American Economic Journal: Economic Policy 5, no. 3 (2013): 254–86. http://dx.doi.org/10.1257/pol.5.3.254.

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This paper studies Comprehensive Performance Assessment, an explicit incentive scheme for local government in England. Motivated by a theoretical political agency model, we predict that CPA should increase service quality and local taxation, but have an ambiguous effect on the efficiency of service provision. We test these predictions using Welsh local governments as a control group: CPA increased the property tax, and our index of service quality, but had no significant effect on efficiency overall. There is evidence of a heterogenous effect of CPA: it impacted more on councils where electora

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Solomentsev, A. S. "ON THE PROSPECTS OF TAX INCENTIVES FOR INVESTMENTS IN BONDS." Vestnik Universiteta, no. 8 (September 24, 2020): 140–48. http://dx.doi.org/10.26425/1816-4277-2020-8-140-148.

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Russian economy is in dire need of “long” money, the source of which may be the population’s investments in securities market instruments. Bonds seem to be a real alternative to bank deposits and an optimal investment tool from a position of risk and return. Taxation system of investment incomes is one of the key problems hindering the investment activity of the population. Sound tax policy will not only contribute to a change in the investment priorities of Russian citizens but will also lead to the development of financial markets and exchange infrastructure.Changes to the tax system, as wel

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AK, Ahmet. "Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure." Number-1, November 2018 1, no. 1 (2018): 22–36. http://dx.doi.org/10.35935/tax/11.3622.

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Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the soc

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Felis, Paweł. "The Role of Wealth Taxes on Property in Poland." Business and Management Studies 1, no. 2 (2015): 140. http://dx.doi.org/10.11114/bms.v1i2.1035.

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The article attempts to determine what may be expected from wealth taxes on property in the present Polish economy and in which circumstances. The criteria of assessment are fiscal, economic and social tax functions. The ideas included in the article are meant to contribute to a scholarly discussion on the property taxation order in certain European countries, including Poland. The conclusions from the analysis of functions of wealth taxes on property indicate the necessity for changes in the funding systems of communes in Poland. These taxes have a serious advantage over other sources due to

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Jacobson, Michael, and Marc McDill. "A Historical Review of Forest Property Taxes in Pennsylvania: Implications for Special Forestland Tax Programs." Northern Journal of Applied Forestry 20, no. 2 (2003): 53–60. http://dx.doi.org/10.1093/njaf/20.2.53.

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Abstract Since the late 19th century, many states have offered tax relief to forest owners. Pennsylvania has had three special forest tax programs. The first, passed in 1887, was a rebate to forest landowners and was intended to slow forest exploitation. In 1906, a county court ruled that the rebates violated the state's constitution. In 1913, the state passed a yield tax law to encourage second-growth timber management. In 1939, this tax was also declared unconstitutional. Regardless of their constitutionality, few acres were ever enrolled in either program because of administrative barriers

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Khan, Ahmad. "Determinants of Income Tax Base in Pakistan: A Policy Review." Pakistan Development Review 31, no. 4II (1992): 1123–42. http://dx.doi.org/10.30541/v31i4iipp.1123-1142.

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This paper is divided into six parts. Following this introduction a reivew of the fiscal policies pursued by the Government of Pakistan is presented in the second section. The third section contains an assessment of the performance of different taxes while the fourth presents the reasons for low revenue performance. The key issues in tax policy reform are discussed in the fIfth section. The final section presents the recommendations for future policy directions. The taxation structure of Pakistan is both Federal and Provincial in nature. This structure was derived from the revenue-sharing prov

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Sayin, C., Rahmiye Figen Ceylan, Makbul Nisa Mencet Yelboga, Meral Ozalp, Eda Ilbasmis, and Oya Sav. "Impact of Taxation on Price Formation in Agricultural Markets: Example from Antalya Greenhouse Production." Journal of Agricultural Science 9, no. 6 (2017): 120. http://dx.doi.org/10.5539/jas.v9n6p120.

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Taxation of economic activities is inevitable for formation and maintenance of national budgets. However, the level and payment structure of the taxes and reactions of taxpayers should be considered carefully in the scope of proper management of the taxation system. Agriculture, being the first taxed sector, provides limited insight for assessment of taxation systems. With the field survey conducted with 281 glass and plastic house producers from Antalya, Turkey, it was aimed to understand the impacts of taxes payed on the profitability of farm enterprises as well as main socio-demographic fac

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Babawale, Gabriel Kayode. "Improving the Equity Component of the Lagos State Land Use Charge (2018) for Enhanced Property Tax Yields." Built Environment Journal 16, no. 2 (2019): 27. http://dx.doi.org/10.24191/bej.v16i2.9694.

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Property tax has remained a subject of recurrent debate amongst policy makers, scholars, public officials, real estate valuers, and other stakeholders, virtually everywhere over the years. The contention centres on issues such as the tax base, tax incidence, efficiency, and particularly, equity or fairness, among others. Qualities like ease of collection, difficulty of avoidance, accountability, and transparency etc., that ordinarily mark out property tax as a good tax in principle, are often compromised by controversial policies and mal-administration, particularly the latter. The new Lagos S

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Bilousovа, O. S. "Assessing the Impact of Tax Reforms on the Long-Term Sustainability of Public Finances." Statistics of Ukraine 86, no. 3 (2019): 25–37. http://dx.doi.org/10.31767/su.3(86)2019.03.03.

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The article is devoted to the methodological aspects of assessing the impact of tax reforms on the sustainability of public finances. The low impact of numerous tax changes during 2003–2017 in Ukraine aimed at reducing the tax burden, improving the investment climate, led to a narrowing of fiscal space, a decrease in government investment, and a curtailment of enterprise investment. The problem of assessing the direct and indirect effects of tax reforms in terms of changes in tax rates and tax base, tax revenue structure, tax benefits, on public finances and the finances of economic entities i

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Abdullah, Nur Adiana Hiau, Kamarun Nisham Taufil Mohd, and Woei Chyuan Wong. "Implications of dividend tax reforms on M-REITs performance." Journal of Property Investment & Finance 35, no. 2 (2017): 184–99. http://dx.doi.org/10.1108/jpif-11-2016-0087.

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Purpose The purpose of this paper is to examine the performance of 19 Malaysian Real Estate Investment Trusts (M-REITs) over the period 1999 to 2014, following the implementation of dividend tax reforms announced in the 2007, 2009 and 2012 budgets. Design/methodology/approach Sharpe index, Treynor index and Jensen α are utilized to compare the performance of M-REITs against a newly developed tax-adjusted value-weighted M-REITs index, equity market, property sector and three month Malaysia Treasury Bills (T-Bills). The calculation of M-REITs returns has been adjusted to take into account the di

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Vasylevska, Halyna, Iryna Novosad, and Artem Kovalenko. "Scandinavian experience of forming optimal fiscal space: lessons for Ukraine." Współczesna Gospodarka 9, no. 4 (31) (2018): 39–49. http://dx.doi.org/10.26881/wg.2018.4.04.

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The article analyzes the tax system adopted in the Scandinavian countries - Sweden, Denmark and Norway - in the context of identifying positive behaviors in ensuring optimal fiscal space in Ukraine. The paper outlines some peculiarities of the taxation mechanisms in the selected states and outlines the specifics of their functioning and development. It raises the notion of the dynamics of tax rates differentiation concerning separate taxes in the fiscal practice of the Scandinavian peninsula countries. In the process of studying the tax experience abroad, it was found out that tax burden in Sw

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Heidemann, Stefan. "Financing the tribute to the Kingdom of Jerusalem: An urban tax in Damascus." Bulletin of the School of Oriental and African Studies 70, no. 1 (2007): 117–42. http://dx.doi.org/10.1017/s0041977x07000043.

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The economic dynamics of the twelfth century finds its expression in an increased number of fiscal instruments and terminology. After an introduction to legal taxation and Saljūq fiscal policy, the philological problems of a specific due, al-fissa, illegitimate according to the sharī‘a, will be addressed along with its political function, history, levying and transfer. It was levied in Damascus for an annual and/or occasional tribute to the Kingdom of Jerusalem, even before the alliance of Damascus and Jerusalem in 532/1140. Before Nūr al-Dīn Mahmūd's conquest of Damascus the monies were trans

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Bondar, M. I., and А. A. Kulyk. "Foreign experience of real estate mass appraisal." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (April 29, 2021): 3–12. http://dx.doi.org/10.26642/pbo-2021-48-3-12.

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The article examines foreign experience in the formation and functioning of mass assessment systems on the example of individual countries. The sample of countries, on the one hand, includes the United States and Sweden as countries where the mass appraisal system has been successfully functioning for decades, and on the other hand, Lithuania, Slovenia, Belarus and Poland, where the formation of a mass appraisal system began only in the late 20th – early 21st centuries. The article covers a comparative analysis and generalization of key aspects of mass appraisal systems of selected countries s

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Shvorak, Anatoliy, Myroslava Kulynych, Аlla Fatenok-Tkachuk, and Kateryna Melnyk. "The Normative Land Valuation Impact on Rural Development in Ukraine through the Prism of Taxation and Role of Auditing in its Determing." Modern Economics 23, no. 1 (2020): 227–32. http://dx.doi.org/10.31521/modecon.v23(2020)-36.

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Abstract. The article examines the impact of the new regulatory assessment of agricultural land on the amount of land tax and rent. The comparative analysis with the preliminary normative estimation is resulted. One of the mechanisms for confirming or refuting the availability of information of qualitative and quantitative characteristics, which are determined by the circumstances and results of formalization and application of regulatory land valuation, is to provide its users with the results of audit tasks. Purpose. The purpose of the article is to study the impact of land valuation on the

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Renzi, Paola Valeria. "Tributi ambientali, accertamento, Unioni di Comuni." PRISMA Economia - Società - Lavoro, no. 2 (August 2009): 46–60. http://dx.doi.org/10.3280/pri2009-002005.

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- The article points out the difficulties Regions will have to face in exerting real taxing autonomy because of the scanty possibility of implementation of taxraising practices that should not violate the principle of double taxation. Environment taxation, which might have some margins of operation, poses quite a lot of identification problems as far as the practice of legislation power is concerned. Art. 117 of the Italian Constitution does not attribute local authorities any possibility of direct exertion of legislative power, so that taxing autonomy is even more impaired. Thus the Author su

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Avanesian, Erik. "Assessment of the impact of COVID-19 on the development of small and medium-sized businesses." KANT 37, no. 4 (2020): 15–19. http://dx.doi.org/10.24923/2222-243x.2020-37.2.

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The article discusses the specifics of the functioning of small and medium-sized enterprises in the context of the impact of the coronavirus pandemic. Analyzed the priority measures to support enterprises and organizations by the governments of European countries and the United States related to the COVID-19 pandemic. Own vision of the impact of the COVID-19 pandemic on the development of small and medium-sized businesses was proposed. The key measures have been identified that can improve the financial situation of small and medium-sized businesses after their release from quarantine: restruc

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Roos, Elizabeth Louisa, and Philip David Adams. "Fiscal reform: a computable general equilibrium (CGE) analysis for the Kingdom of Saudi Arabia." International Journal of Islamic and Middle Eastern Finance and Management 14, no. 4 (2021): 812–34. http://dx.doi.org/10.1108/imefm-05-2020-0223.

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Purpose This paper aims to provide a quantitative assessment of the broad economic effects of tax policy reform in the Kingdom of Saudi Arabia (KSA). Design/methodology/approach Using a dynamic computable general equilibrium (CGE) model of the KSA, three simulations are run. The first simulation is the baseline simulation, which generates growth paths of the Saudi economy in the absence of tax reform. In developing the baseline simulation, this study incorporates forecasts from the International Monetary Fund. The remaining simulations are policy simulations. A policy simulation deviates from

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Popescu, Cristina Raluca Gh. "Sustainability Assessment: Does the OECD/G20 Inclusive Framework for BEPS (Base Erosion and Profit Shifting Project) Put an End to Disputes Over The Recognition and Measurement of Intellectual Capital?" Sustainability 12, no. 23 (2020): 10004. http://dx.doi.org/10.3390/su122310004.

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Nowadays, sustainability assessment procedures, sustainability assessment indicators, and sustainability assessment models are regarded by specialists as powerful decision-supporting tools able to foster sustainable development worldwide by addressing the main economic, financial, social, and environmental challenges. In like manner, the role and relevance of intangible assets have managed to produce an irreversible change in today’s world which also seriously affected the general traits of our economic systems, leading to a phenomenon known by specialists as the “revolution of intangibles”. O

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