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Journal articles on the topic 'Property Tax Database system'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Singh, Anu, Suraj Kumar Singh, Gowhar Meraj, et al. "Designing Geographic Information System Based Property Tax Assessment in India." Smart Cities 5, no. 1 (2022): 364–81. http://dx.doi.org/10.3390/smartcities5010021.

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Property tax is the primary source of revenue for municipal bodies. In India, municipal corporations are facing issues in property tax collection, and the primary reason for it is a lack of count of assessed properties under its jurisdiction. Also, the storage of information on the properties is mainly based on manual efforts, which leads to data redundancy and failure to appropriate tax collection. Geographical Information Systems (GIS) consists of technology, personnel, and resources to create, maintain, visualize, search, and share geospatial data and services. The study has been carried ou

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2

Rahul, Pratap Shahi, and Singh Manjit. "Application of Geospatial Platform for Enhancing Property Tax in Shakarpur Municipal Corporation Region, Delhi." ACCST RESEARCH JOURNAL XXI, no. 2, April 2023 (2023): 31–41. https://doi.org/10.5281/zenodo.8214198.

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          <em> Property tax is a type of ad valorem tax that is calculated based on the value of the property. These taxes play a crucial role in supporting the infrastructure of exponentially growing urban spaces. In developing countries like India, the design, collection and application issues of property tax have been a major challenge. In the metropolitan areas like Delhi, inefficient property tax collection happens due to ineffective tax information system, issue of market-based valuation, low coverage, and infrequent updates have been issues with property ta

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3

BAHRAMOV, Fuad. "ASSESSING HOUSING AFFORDABILITY: ANALYSIS OF PROPERTY TAX SYSTEMS IN EUROPEAN COUNTRIES." Annals of the University of Oradea. Economic Sciences 33, no. 1 (2024): 237–45. http://dx.doi.org/10.47535/1991auoes33(1)027.

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This paper examines the relationship between property tax systems and housing affordability in European countries. The research contains not only theoretical section, but also empirical analysis. The statistical data used in research was extracted from Eurostat, OECD, and Tax Foundation. As housing affordability increasingly becomes a pressing issue in many European cities, understanding the role of property taxation in shaping affordability dynamics is crucial for policymakers, researchers, and stakeholders. Addressing housing affordability challenges requires a comprehensive understanding of

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Ramajo, Julián, Alejandro Ricci-Risquete, Lourdes Jerez, and Geoffrey J. D. Hewings. "Impacts of Neighbors on Local Tax Rates: A Space–Time Dynamic Panel Data Analysis." International Regional Science Review 43, no. 1-2 (2019): 105–27. http://dx.doi.org/10.1177/0160017619871990.

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This article explores the spatiotemporal pattern in the local tax system of Extremadura, a region in the southwest of Spain. Using the most relevant tax in terms of revenues at the local level in Spain, the property tax on urban land, a very general space–time dynamic panel data model with spatial and time period fixed effects, has been estimated to explore different types of strategic tax interactions among local governments. The empirical analysis uses a balanced panel database covering 383 municipalities from Extremadura for the period 2006–2015 to estimate the reaction of tax policy in a g

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Justuce, M. Gration. "Automation of Property Tax Collection using Information and Communication Technology: the Case of Local Government Authorities in Tanzania." International Journal of Engineering Works (ISSN:2409-2770) 3, no. 8 (2016): 61–67. https://doi.org/10.5281/zenodo.247007.

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Local Government Authorities (LGAs) in Tanzania have been working hard to solicit different sources of revenues so as to fulfill their mandated obligation of delivering community services. Internal sources which include taxes and non taxes are the potential sources of revenues in most of LGAs in Tanzania, but they have been facing many challenges during revenue collections from these sources common one being unwillingness nature of most of people in paying taxes. This paper explores the current procedures used by LGAs in Tanzania in the administration of property tax and the resulting challeng

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Efremova, Tatyana A. "Digitalization of Tax Administration in Russia: Problems and Prospects." Taxes 1 (February 18, 2021): 17–20. http://dx.doi.org/10.18572/1999-4796-2021-1-17-20.

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The article discusses the issues of digitalization of tax administration in Russia. An assessment of the current situation in the informatization of the activities of tax authorities is given, showing significant results achieved by the Federal Tax Service of Russia: software systems ASK VAT, online cash registers, digital services for taxpayers, etc. It has been established that the tax service is the largest aggregator of a large pool of information used both by the service itself and provided to the databases of ministries and departments interacting with it. The problems that reduce the ef

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Balatsky, E. V., and N. A. Ekimova. "Fiscal and Social Effectiveness Assessment of the Personal Income Tax Reform in Russia." Journal of Applied Economic Research 20, no. 2 (2021): 175–93. http://dx.doi.org/10.15826/vestnik.2021.20.2.008.

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The reform of personal income tax (PIT) that began in 2021, consisting in the introduction of a progressive scale with a rate of 15% on incomes of over 5 million rubles a year instead of the previously established 13%, assumes a preliminary economic assessment. The purpose of the article is to develop and test analytical coefficients for assessing the fiscal and social effectiveness of the income tax reform. For this purpose, global (macroeconomic) and local (industry-level, project-level) performance indicators are introduced. As a global fiscal efficiency measure, it is proposed to use the r

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Tretynyk, V., А. Voznyak, and V. Domrachev. "Using Machine Learning Methods to Estimate the Cost of Housing." Cybernetics and Computer Technologies, no. 1 (March 30, 2021): 67–73. http://dx.doi.org/10.34229/2707-451x.21.1.7.

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Introduction. Nowadays, the state has enshrined at the legislative level the definition of appraised value for tax purposes in sales of real estate as mandatory. The comparative approach most often used by appraisers has disadvantages such as the inability to find analogues in some cases and the need to make corrections, which affects the reliability of the results. The module of electronic determination of appraisal value (Module) similar to the object of property appraisal of the Unified database of appraisal reports works on the same approach and quite often overestimates appraisal value th

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9

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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M. Kiruthiga Devi, Mrs, Mrs N. Ramya, Priyanka K, and Varsha P. "Land forgery, black money rotation with genuine authentication using big data." International Journal of Engineering & Technology 7, no. 3.3 (2018): 575. http://dx.doi.org/10.14419/ijet.v7i2.33.14838.

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Land forgery is predominant in India, the project aims to eliminate forgery activities while selling and buying the land with the guideline value. The money transaction made during the purchase of property majorly contributes to the black money problem in our country. To overcome this black money rotation and land forgery, both the Buyer and Seller has to register the land with their Aadhaar card to verify the genuineness of them. While verifying, if the system identifies any criminal cases filed against the buyer or seller or the land acquired by the seller is not authorized, it blocks the tr

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Thanasi (Boçe), Marsela. "Hedonic appraisal of apartments in Tirana." International Journal of Housing Markets and Analysis 9, no. 2 (2016): 239–55. http://dx.doi.org/10.1108/ijhma-03-2015-0016.

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Purpose The approved methodology of property valuation in Albania evaluates the reference property prices based on the average contractual price of properties sold and takes into account only factors such as price, square meters of living and location of property. Simple method is the one used on evaluating the reference price for a group of properties with similar characteristics. The purpose of this study is, by building a hedonistic pricing model for apartments in Tirana, to prove empirically that in addition to location, there are other characteristics that affect the value of apartments.

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Medovnikov, Dan S., Stanislav D. Rozmirovich, Tigran K. Oganesyan, Alexander K. Stepanov, and Sofia A. Mazurova. "Gazelle companies in the Russian economy: Innovation, steady rise, and crisis response." Russian Management Journal 21, no. 2 (2023): 164–97. http://dx.doi.org/10.21638/spbu18.2023.202.

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Goal: verification of the most popular hypotheses found in the world academic literature on High Growth Companies (HGCs) using Russian empirical data and statistics. Research methodology: desk research of publications; analysis of statistics from Ruslana, the database of Russian and Ukrainian companies (maintained by Bureau van Dijk — a Moody’s Analytics company) which contains financial indicators, tax reporting data, and other information; analysis of information from the Professional Market and Company Analysis System (SPARK) and Federal Institute of Industrial Property (Rospatent) database

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CIORTIN GANGOȘ, Roxana. "THE FISCAL CHALLENGES OF THE DIGITAL ECONOMY IN THE EUROPEAN UNION: A BIBLIOMETRIC ANALYSIS." Annals of the University of Oradea. Economic Sciences 33, no. 1 (2024): 269–75. http://dx.doi.org/10.47535/1991auoes33(1)030.

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The digital age offers new opportunities for innovation and growth. From a fiscal point of view, it creates opportunities for tax administrations to reduce tax evasion. On the other hand, as business models change, there is international pressure on the tax system. The current rules were developed at the beginning of the 20th century for traditional companies that relied on the principle of corporate taxation where value was created. In the case of digital activities, physical presence is no longer a condition for the provision of services. There are two major questions: Where do we tax? In th

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14

Angok, Garang Majak Bol, Thomas Gatluak Reat, Chol Gabriel Majer, and Lual Daniel Kur. "Impact of non-oil Revenue collection/mobilization on Public Financial Management in South Sudan: a case study on National Ministry of Finance and Planning." International Journal of Science and Business 5, no. 7 (2021): 94–117. https://doi.org/10.5281/zenodo.4701325.

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The study aims to look at the effect of non-oil revenue collection/mobilization on public financial management, as well as the obstacles that non-oil revenue collection faces in South Sudan. Non-oil revenue faces several challenges, ranging from effective service delivery to non-oil revenue collection. The key goal is to determine the main source of non-oil revenue collection, develop public financial control and management, examine mechanisms for dealing with non-oil revenue collection issues, and ensure effective and consistent management of non-oil resources under South Sudan government pol

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15

Sokolovska, Alla. "Problems and controversies of reforming the taxation of real estate and land in Ukraine." Fìnansi Ukraïni 2025, no. 6 (2025): 7–32. https://doi.org/10.33763/finukr2025.06.007.

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Introduction. The National Revenue Strategy until 2030 defines the need and steps towards the transition from taxation of real estate in Ukraine by area to its taxation by market value. Problem Statement. Given that this transition is expected to take place in five years, as well as the list and sequence of steps envisaged on the way to such a transition, it raises questions about the realism of the procedure and timing of the real estate tax reform. The purpose is to determine a realistic procedure for the transition from taxation of real estate by area to its taxation by market value. The me

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Dorofeev, M. L. "Assessing the impact of personal income tax reforms on the income inequality dynamics in Russia in the 21st century." Vestnik Universiteta 1, no. 11 (2022): 121–29. http://dx.doi.org/10.26425/1816-4277-2022-11-121-129.

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The problem of regulating economic inequality to ensure social justice in society in the context of accelerating economic growth is of constant and obvious relevance. However, this problem does not have universal solutions due to significant country differences and the peculiarities of the social contract in a particular country. The purpose of this study is to analyse and assess the impact of reforms in the system of taxation of personal income on the dynamics of income inequality of Russian households. Dismantling the progressive personal income tax rate did not lead to a significant increas

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17

Ilina, IE, and VV Lapochkina. "Monitoring of patenting in the priority area of scientific and technological development "transition to advanced digital, intelligent production technologies, robotic systems, new materials and design methods, the creation of systems for big data processing, machine learning and artificial intelligence"." Science. Innovation. Education 13, no. 3 (2018): 61–82. https://doi.org/10.5281/zenodo.3778197.

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In this article, the authors set the task to monitor the global lows of patenting inventions and utility models in such areas as robotics, digital technologies, artiicial intelligence, new materials and new design methods to identify the retrospective and current state of technology development. For the purposes of this study, the authors used one of the most complete databases of patent information in the world – Clarivate Analytics’ Derwent Innovation, which includes the Derwent World Patents Index and the Derwent Patents Citation Index. The app

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18

Muslihudin, Muhamad, Rita Irviani, Prayugo Khoir, Andino Maseleno, K. Shankar, and S. K. Lakshmanaprabhu. "Classifying the Level of Economic of Citizen Using Fuzzy Multiple Attribute Decision Making." Applied Mechanics and Materials 892 (June 2019): 88–93. http://dx.doi.org/10.4028/www.scientific.net/amm.892.88.

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Economics is the first supply for the survival of a country, especially in the development, development and progress. The more developed a country is the better economic growth. Indonesia including the user databases on the economy, especially in the banking sector and the government. Government as the manager of the country's economy in order to make extra efforts of the people and citizens can get considerable economic assistance through various operations conducted by the government such as the division of poor rice and BPJS card. BPJS stands for Badan Penyelenggara Jaminan Sosial (Social I

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19

Gojković, Biljana Srdić, and Dragan Stanković. "The Development of Mass Assessment and Taxation of Real Estate as a Basis for Increasing the Source Income of the Local Self-Government Units of the Republic of Srpska." Economic Themes 62, no. 1 (2024): 67–86. https://doi.org/10.2478/ethemes-2024-0004.

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Abstract Municipal budgets represent the basis of the development of an area with a certain number of inhabitants. The quality of life of the population will depend on the size of the budget and the potential for the development of the municipality. The budget system of the Republic of Srpska includes the budget of the Republic, the budgets of municipalities and cities, and the budgets of funds. The local self-government units form part of the overall public finances of the Republic of Srpska and they play an important role in maintaining the fiscal stability and responsibility in the Republic

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20

Zeynalov, Zakir Gadzhi. "Innovation in Leasing and Leasing of Innovation: A Meta-Analysis." Marketing and Management of Innovations, no. 4 (2020): 202–18. http://dx.doi.org/10.21272/mmi.2020.4-16.

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The paper deals with the analysis of the approaches in defining the main research directions in the field of leasing of innovations and innovations in leasing. Developing the Internet and expansion of mobile Internet, the advent of the Internet of Devices, Fintech, Insurtech, and the development of sharing economy provokes many debates about the future of innovation within the asset finance and innovation in the leasing of assets. This paper aimed to determine the scientific publication tendencies in the field investigating the issues on leasing of innovations and innovations in leasing to ide

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Dong, Qingkuan, Mengmeng Chen, Lulu Li, and Kai Fan. "Cloud-based radio frequency identification authentication protocol with location privacy protection." International Journal of Distributed Sensor Networks 14, no. 1 (2018): 155014771875496. http://dx.doi.org/10.1177/1550147718754969.

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With the development of the Internet of things and cloud storage, a large number of objects access to the Internet through radio frequency identification technology, cloud-based radio frequency identification system attracts more attention because it can reduce the costs of system maintenance by renting the cloud storage service on demand. Especially, it is very suitable for the small- and medium-sized enterprises. However, the security and privacy issues of the cloud-based radio frequency identification system are more serious than traditional radio frequency identification systems. The link

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22

Atem, Paul Gal. "Management and Improvement of Non-Oil Revenues in South Sudan." International Journal of Economic Policy 5, no. 1 (2025): 84–102. https://doi.org/10.47941/ijecop.2492.

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Purpose: The study looked at the management and improvement of non-oil revenue collection band mobilization on public financial management, as well as the obstacles that non-oil revenue collection faces in South Sudan. Non-oil revenues face several challenges, ranging from ineffective service delivery due to non-oil revenue collection. The key goal was to determine the management of non-oil revenue collection, develop public financial control and examine mechanisms for dealing with non-oil revenue collection issues, and ensure effective and consistent management of non-oil resources under Sout

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23

Bhatia, Vandanajay, Mala Sinha, Bruce Luxon, and Nisha Garg. "Utility of the Trypanosoma cruzi Sequence Database for Identification of Potential Vaccine Candidates by In Silico and In Vitro Screening." Infection and Immunity 72, no. 11 (2004): 6245–54. http://dx.doi.org/10.1128/iai.72.11.6245-6254.2004.

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ABSTRACT Glycosylphosphatidylinositol (GPI)-anchored proteins are abundantly expressed in the infective and intracellular stages of Trypanosoma cruzi and are recognized as antigenic targets by both the humoral and cellular arms of the immune system. Previously, we demonstrated the efficacy of genes encoding GPI-anchored proteins in eliciting partially protective immunity to T. cruzi infection and disease, suggesting their utility as vaccine candidates. For the identification of additional vaccine targets, in this study we screened the T. cruzi expressed sequence tag (EST) and genomic sequence

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24

Dowgier, Rafał. "The Polish system of property taxation." Prawo Budżetowe Państwa i Samorządu 9, no. 3 (2021): 33–52. http://dx.doi.org/10.12775/pbps.2021.014.

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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. Consequently, real estate tax in particular is a levy that presents great difficulties in assessment and collection. This is evidenced by the numerous rulings of administrative courts, which, in quantitative terms, place real estate tax right after value added tax. The study is primarily based on an analytical research method drawing on legal acts, the literature

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Lim, Sang-Bin. "A study on the burden of wealth taxes and relief programs : Focusing on a comparison of Korean and U.S. wealth taxes." KOREAN SOCIETY OF TAX LAW 8, no. 4 (2023): 111–42. http://dx.doi.org/10.37733/tkjt.2023.8.4.111.

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Korea's wealth tax was divided into property tax and comprehensive real estate tax when the comprehensive real estate tax was introduced in 2005, and since then, it has developed into a complex system with various burden enhancement and relief systems for each tax category. This study examines the dual burden and restriction structure of Korea's wealth tax system and examines how to rationalize the wealth tax burden according to the taxpayer's ability to pay through the example of the United States. The holding tax system tries to moderate the tax burden by operating the tax burden ceili

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Perez, Avi. "Lack of Uniformity in the Israeli Property Tax System 1997–2017." Journal of Risk and Financial Management 13, no. 12 (2020): 327. http://dx.doi.org/10.3390/jrfm13120327.

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There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion.

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Palilingan, Verry Ronny. "INFORMATION SYSTEM MODEL OF WEBSITE-BASED TAX PAYMENT AND VILLAGE BUILDING." Ismart Edu: Jurnal Pendidikan Teknologi Informasi 2, no. 2 (2021): 16–21. http://dx.doi.org/10.53682/ise.v2i2.3061.

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Property tax is one of the instruments in obtaining funding for village development. Property tax proceeds are used to finance development in the area. Good management is needed to maximize property tax revenue. This study aims to help the model to design and develop an e-village property tax information system. the method used is the description method and is used to model the system while the prototype method is used to build the e-village system. The testing stage uses the black box technique and the usability test to test the quality, usability, and reliability of the system functions that

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Bare, B. Bruce. "An analysis of forest property tax burdens under a land and reforestation tax system: a western Washington case study." Canadian Journal of Forest Research 20, no. 5 (1990): 554–65. http://dx.doi.org/10.1139/x90-072.

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A per acre property tax model is proposed for taxing plantation-grown timber in western Washington State. The taxable assets consist of the bare land value plus the reforestation investment necessary to establish the timber stand. Under this system, an annual ad valorem property tax, or a harvest yield tax that substitutes for all, or part, of the annual ad valorem tax is levied on the full value of the tax base. Thus, unlike the traditional case where an annual property tax is levied on modified bare land and timber values to reduce the deferred yield bias associated with long-lived timber cr

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VANIEVA, A. A., S. O. DAUEVA, and L. A. BYAZROVA. "ANALYSIS OF TAXATION OF PROPERTY OF ORGANIZATIONS OF NORTH OSSETIA – ALANIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 3 (2021): 49–54. http://dx.doi.org/10.36871/ek.up.p.r.2021.03.02.008.

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Corporate property tax is an important source of revenue for the republican budget. The procedure for determining the tax base, tax benefits, tax rate for property tax is established at the regional level. Property tax is considered as part of the entire taxation system, in conjunction with other regional taxes.

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Mikesell, John L., and Cheol Liu. "Property Tax Stability: A Tax System Model of Base and Revenue Dynamics through the Great Recession and Beyond." Public Finance and Management 13, no. 4 (2013): 310–34. http://dx.doi.org/10.1177/152397211301300403.

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American local government property tax collections have remained surprisingly stable during the Great Recession of 2007 – 2009 and its aftermath, even as the value of housing, a major component of that tax base, has fallen precipitously. This puzzle can be understood within the context of the overall property tax system, a system differing from that used for other major taxes in that it is taxpayer passive and administered with significant lags and budget adjustments. Behavior of the finances of cities with populations over 150,000 over the 1999–2011 period is examined within the Slemrod tax s

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Bunda, Irina, and Tibor Hanappi. "Options to Strengthen the Tax System in Estonia." Selected Issues Papers 2025, no. 102 (2025): 1. https://doi.org/10.5089/9798229018708.018.

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Estonia’s tax mix has been traditionally reliant on consumption taxes—especially VAT—whereas income taxes are a relatively small share of revenue. Recent and expected changes will further shift the tax burden in this direction. Consumption taxes are less distortive than income taxes, but higher spending needs may require a broader revenue base, reaching untapped potential. This Selected Issues Paper discusses alternative broad-based, growth-friendly options on how to strengthen income, VAT, as well as property taxes. Options to strengthen revenues include (i) addressing the personal income tax

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Eom, Tae Ho. "Does Home Rule Overrule the State`s Role? An Analysis of Property Tax Administration in New York State." Korean Journal of Policy Studies 21, no. 1 (2006): 43–67. http://dx.doi.org/10.52372/kjps21104.

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This essay analyzes the property tax system in New York State. Based on historical and comparative analyses of three critical factors in property tax administration-assessment standards, revaluation, and assessing units-this study reveals that the current property tax administration structure has deep roots in the "home rule" tradition in New York State, making it hard to achieve intradistrict equity in property tax burden for some assessing units. The study concludes that the state's lack of active role undermines public faith in the property tax system and in local governments. The state sho

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Gnat, Sebastian. "Powierzchniowy a katastralny system opodatkowania nieruchomości w Polsce." Studia BAS 1, no. 65 (2021): 127–46. http://dx.doi.org/10.31268/studiabas.2021.08.

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The article explores the economic aspects of area and value-based taxation of Polish real estate. It begins with the presentation of information on the conditions of property taxation in Poland. Next, a review of the research on the cadastral tax is provided, as well as the assumptions of the econometric model used for mass valuation of the analysed real estate. The main part of the article contains the results of the simulation of replacing the property tax with an ad valorem one. Particular attention is given to the impact of the cadastral tax rate on the revenues of municipalities and chang

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Bogatyrev, S. Yu. "Property tax system outside the Russian Federation." International Accounting 22, no. 9 (2019): 1037–49. http://dx.doi.org/10.24891/ia.22.9.1037.

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Prots, Vasyl. "Features of property taxes and their role in the formation of local budget revenues." Socio-Economic Problems of the Modern Period of Ukraine, no. 1(135) (2019): 66–70. http://dx.doi.org/10.36818/2071-4653-2019-1-12.

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The extension of powers and functions of local self-government bodies in the context of financial decentralization should be accompanied by an appropriate increase of local taxes and fees to local budgets. Currently, property tax is a new element of the local taxation system and a financial tool for local governments. Since the property tax system is at an early stage in its development, there are a number of debatable issues, in particular, it is really necessary to assess the current system of property taxation in Ukraine, to investigate the fiscal role of property taxes and to outline direc

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Nefedov, Oleksandr, and Mykola Slynko. "INNOVATIVE DEVELOPMENT OF UKRAINE WITHING THE FRAMEWORK OF THE ASSOCIATION AGREEMENT WITH THE EUROPEAN UNION." Proceedings of Scientific Works of Cherkasy State Technological University. Series Economic Sciences, no. 69 (June 29, 2023): 31–42. https://doi.org/10.24025/2306-4420.69.2023.288382.

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Abstract. The signing of the Association Agreement in 2014 provides for the development of innovative cooperation between Ukraine and the European Union (EU), so it is advisable to analyze and study the development of innovative activity in Ukraine since the signing, assess the effectiveness of this agreement, identify the weaknesses and strengths of Ukraine as an innovator in this aspect and provide appropriate recommendations. Theoretical framework. Theoretical framework of the study is based on the analysis of the works of scholars and legislative potential. The works prove the connection b

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Son, Young-Hoa. "Improvement plan of Property Tax Payment System of Trust Property on Current Local Tax Act." Han Yang Law Review 29, no. 2 (2018): 159–81. http://dx.doi.org/10.35227/hylr.2018.05.29.2.159.

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Xu, Yiyang. "Research on the Historical Evolution and Development Trends of Property Tax in China." Frontiers in Business, Economics and Management 13, no. 2 (2024): 1–4. http://dx.doi.org/10.54097/mf8jc968.

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The reform of property tax, as a focal point of our country's tax reform, is closely intertwined with the development of the national economy and the well-being of the people. Based on the background and progress of property tax reform, this paper conducts an in-depth analysis of relevant literature and policy documents, studying the evolution of property tax in different historical periods. It also provides an evaluation of the current property tax system and suggestions for future development. The paper will further explore existing issues in the implementation of property tax, analyze poten

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Sifaiyya, Yustisia, and Sri Andriani. "Property Tax Research on Tax Rate Systems and Policies: Scopus and Sinta Indexed Journals." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 9, no. 1 (2024): 72–82. https://doi.org/10.30741/assets.v9i1.1416.

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This study aims to determine the development of research related to property tax on the tax rate system and policy from 2000 to 2024. The method in this study is mixed methods, where quantitative research uses VOSviewer can describe how authors, keywords, and publications relate to each other. Thus, it helps researchers understand the research landscape and determine research paths that can have a significant impact. And qualitative with systematic literature review which is approach collects data and references from previous journals or articles. The findings in this study indicate an increas

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Rathke, David M., and Melvin J. Baughman. "Influencing Nonindustrial Private Forest Management Through the Property Tax System." Northern Journal of Applied Forestry 13, no. 1 (1996): 30–36. http://dx.doi.org/10.1093/njaf/13.1.30.

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Abstract Minnesota currently offers property tax relief to private woodland owners through the 2b timberland class in the state's modified ad valorem tax system, and through the Tree Growth Tax Law (TGTL), a fixed rate, productivity tax. Enrollment in both these laws has dramatically increased in recent years, while the average tax payment has declined in both real and nominal dollars. A mail survey of nonindustrial private forest landowners found that participants in the TGTL generally pay much lower taxes than those in the ad valorem tax classes, and TGTL lands appear to be more intensively

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Boadway, Robin, and Pierre Pestieau. "The Wealth Tax and the Tax Mix." Canadian Tax Journal/Revue fiscale canadienne 70, Supp (2022): 185–208. http://dx.doi.org/10.32721/ctj.2022.70.supp.boadway.

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This paper explores the potential role for a wealth tax as part of the mix of taxes applying to assets in the Canadian tax system. The existing system taxes assets in a variety of ways. Asset incomes, such as interest, dividends, capital gains, and profits, are taxed in the income tax system, albeit imperfectly. The value of assets is taxed by capital taxes on selective types of corporations and by the property tax on residential and non-residential property. Taxes applying to asset transfers include the deemed realization of capital gains on death as well as probate fees. There is neither a g

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Skrzypek - Ahmed, Sylwia, and Tomasz Wołowiec. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of Legal Studies ( IJOLS ) 9, no. 1 (2021): 225–49. http://dx.doi.org/10.5604/01.3001.0015.0437.

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The purpose of this paper is to evaluate the pros and cons of ad valorem real estate taxation in the context of the reform of the Polish real estate taxation system. 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 contrasts with a rent and mortgage tax, which is based on a percentage of the r

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Tan, Xiaomeng. "Study on the Substitution Effect of Property Tax on Land Finance—Analysis based on Shanghai and Chongqing Reform Pilots." Journal of Global Economy, Business and Finance 6, no. 11 (2024): 9–16. https://doi.org/10.53469/jgebf.2024.06(11).03.

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This paper aims to study the substitution effect of property tax on land finance through the pilot property tax reform implemented in Shanghai and Chongqing. Based on the theoretical foundation of analysing the impact of property tax on land finance, this paper selects the annual panel data of 35 large and medium-sized cities published by the National Bureau of Statistics (NBS) from 2006 to 2017, and analyses the impact of the pilot property tax reform on the dependence on land finance in Chongqing and Shanghai and its extent. The findings show that the pilot effect of property tax reform in S

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McCue, Kate, and Bill McCue. "Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned." Canadian Tax Journal/Revue fiscale canadienne 69, no. 3 (2021): 857–72. http://dx.doi.org/10.32721/ctj.2021.69.3.pf.mccue.

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In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appr

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Papavasilevská, Sandra. "Modified Area-based System in Czech Republic." Financial Law Review, no. 25 (1) (March 31, 2022): 197–206. http://dx.doi.org/10.4467/22996834flr.22.012.15662.

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Tax system in the Czech Republic and offers some specific suggestions for reform. In the long term, their taxation could be maintained. Many politicians not only in the Czech Republic believe that a higher property tax on real estate investments can solve the housing crisis. There are several examples showing that such a solution does not lead to the desired result. In many states, such a tax increase solved a certain "housing crisis". Such a solution is at all sensible and will ultimately not only disadvantage economically the socially weaker, who do not have the resources to get their own pl

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Stoiko, Oleh Yа, and Inna A. Shubenko. "Problematic Aspects and Improvement of Property Taxation in Ukraine." Business Inform 2, no. 553 (2024): 220–28. http://dx.doi.org/10.32983/2222-4459-2024-2-220-228.

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The aim of the article is to study the problematic aspects of property tax administration and identify approaches to its improvement. It is found that property tax revenues in Ukraine are at a low level relative to GDP, their share in GDP does not exceed 1%, while the level of this ratio in the EU Member States is on average 2.2%. During the period under analysis, there is a tendency to a slow reduction in the share in GDP of both local taxes and fees, as well as property tax, which makes local budgets dependent on transfers from the State budget and the shares of national taxes and fees assig

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Stegnienko, Elena S., and Svetlana A. Frolova. "COMPARATIVE ANALYSIS OF FOREIGN SYSTEMS OF PROPERTY TAXATION." Interexpo GEO-Siberia 7, no. 2 (2020): 25–30. http://dx.doi.org/10.33764/2618-981x-2020-7-2-25-30.

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The article discusses attempts to integrate land tax and property tax of individuals into a single tax on real estate in the Russian Federation. The analysis of foreign systems of property taxation on various grounds is given (level of distribution of powers, level of budget to which tax revenues, property, subject of tax are directed). The principles of the effectiveness of the system of taxation of real estate, developed by international practice, are identified.

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Muldoon-Smith, Kevin. "Is it possible to incentivise and capture local wealth? The business rate challenge." Local Economy: The Journal of the Local Economy Policy Unit 34, no. 3 (2019): 213–20. http://dx.doi.org/10.1177/0269094219843807.

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How can Government and the Treasury reconcile two often contradictory aspects of the commercial property tax model in England? On the one hand, commercial property tax is required to be responsive to economic conditions, promoting investment in property and business. On the other hand, local commercial property tax, in part, is required to fund local public services. This situation reveals a contradiction in government tax policy that has a direct impact upon local, regional and national economic activity. This Viewpoint article considers the nature of commercial property tax in England, the b

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Hicks, Michael, and Dagney Faulk. "The Fiscal Impact of Local Property Tax Abatement in Indiana." Journal of Public and Nonprofit Affairs 2, no. 2 (2016): 161. http://dx.doi.org/10.20899/jpna.2.2.161-173.

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Property tax abatement is widely used by local governments in the U.S. with the goal of attracting and retaining businesses. This analysis examines the efficacy of such abatement using data on Indiana counties from 2002 through 2011. The analysis suggests that local tax abatement tends to be correlated with higher effective tax rates in a county. These correlations exist in the absolute size of abated property relative to the existing assessed value of property taxes and in the frequency of use of tax abatements. In addition, there is not a strong relationship between abatement and the growth

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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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