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Journal articles on the topic 'Taxation of peraonal property'

Author: Grafiati

Published: 27 July 2024

Last updated: 31 July 2025

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1

ARNOTT, RICHARD. "Neutral Property Taxation." Journal of Public Economic Theory 7, no. 1 (2005): 27–50. http://dx.doi.org/10.1111/j.1467-9779.2005.00192.x.

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2

Gihring, Thomas A. "Incentive Property Taxation." Journal of the American Planning Association 65, no. 1 (1999): 62–79. http://dx.doi.org/10.1080/01944369908976034.

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3

Penner, J. E. "Misled by ‘Property’." Canadian Journal of Law & Jurisprudence 18, no. 1 (2005): 75–93. http://dx.doi.org/10.1017/s0841820900005506.

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It is not untypical for arguments about the justice of taxation to be framed in the rhetoric of property, for example by equating taxation with the taking of property by the state, a form of expropriation. An important recent example is found in Murphy and Nagel’s book, The Myth of Ownership: Taxes and Justice. In this paper the author argues that the equation of taxation with expropriation is conceptually awry, and that, properly understood, justifications for property rights bear only tangentially on the justice of taxation. The author elaborates this view by discussing Murphy and Nagel’s ge

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4

Levine, Gregory. "Geography and Property Taxation." Cahiers de géographie du Québec 27, no. 70 (2005): 105–13. http://dx.doi.org/10.7202/021591ar.

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Comme instrument d'administration publique, l'impôt foncier a profondément marqué de nombreuses régions, particulièrement en Amérique du Nord. La présente étude délimite les champs d'intérêt pertinents à une étude géographique de l'impôt foncier. On y trouvera en outre un survol des études que des géographes et d'autres spécialistes des sciences sociales ont consacrées aux effets économiques, à l'incidence sociale et à l'efficacité administrative de cette forme d'impôt. Or, ces études n'ont pas de perspective historique. À ce titre, la bibliographie consacrée à cette question gagnerait à inclu

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VALIHURA, Volodymyr. "PHENOMENOLOGY OF PROPERTY TAXATION." WORLD OF FINANCE, no. 1(66) (2021): 138–48. http://dx.doi.org/10.35774/sf2021.01.138.

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Introduction. The ownership encompasses the subject’s ownership of a tangible or intangible object with all the formalized or informal manifestations of the phenomenon. Therefore in the process of property taxation it is necessary to take into account all the features of ownership, to consider this process from the standpoint of imposing tax on the owner in inseparable relationship with its property, social characteristics and impact on economic interests. The purpose of the article is to scientifically substantiate the essence and determine the criteria of the phenomenological approach to the

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6

Wendt, Fabian. "TAXATION AND THE MORAL AUTHORITY OF CONVENTIONS." Social Philosophy and Policy 39, no. 1 (2022): 118–38. http://dx.doi.org/10.1017/s0265052523000134.

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AbstractLockeans regard taxation as a—perhaps sometimes permissible—infringement of moral property entitlements. This essay discusses whether, or in what form, this charge is defensible. In doing so, it will explore the truth and the limits of the conventionalist reply of Murphy and Nagel to Lockean challenges to taxation. It argues that there is a moral rationale for property conventions that is independent of the question whether and how one can acquire natural, pre-conventional property rights in the state of nature, that this rationale sets a moral standard for how good property convention

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Лушникова, Марина Владимировна. "Актуальные проблемы правового регулирования имущественных налогов физических лиц в Российской Федерации в современных условиях". Demidov Law Journal 14, № 2 (2024): 188–99. https://doi.org/10.18255/2306-5648-2024-2-188-199.

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The article gives the author's vision of the problems of legal regulation of property taxation of individuals in the Russian Federation and ways to solve them within the framework of the modern anti-crisis financial and legal mechanism. It is concluded that an effective legal regime for property taxation should be built on the unity of the fiscal and regulatory functions of taxes. The foreign experience of property taxation of individuals is analyzed in terms of its possible reception. Proposals for the introduction of a new one-time tax on the acquisition of real estate, the revival of the ta

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Timchenko, Elena N., and Alexander I. Pogorletsky. "Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic." Financial Journal 14, no. 3 (2022): 28–43. http://dx.doi.org/10.31107/2075-1990-2022-3-28-43.

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The timeliness of this research is determined by the large-scale changes taking place in the world economy under the influence of digitalization, which accelerated during the COVID-19 pandemic. These processes affect the direction of transformational changes in property taxation. The object of the study is property taxation in the context of the proliferation of various forms of digital assets, which are virtual property. The purpose of the article is to find correlations between digitalization, the need to limit overconsumption, which has increased during the pandemic of a new coronavirus inf

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Gaber, Stevan. "Property Taxation in North Macedonia." Journal of Economics 5, no. 2 (2020): 11–19. http://dx.doi.org/10.46763/joe205.20011g.

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Vuuren, W. Van. "FARM ASSESSMENT FOR PROPERTY TAXATION." Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie 18, no. 2 (2008): 87–94. http://dx.doi.org/10.1111/j.1744-7976.1970.tb00906.x.

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11

Jou, Jyh-Bang, and Tan Lee. "Neutral Property Taxation Under Uncertainty." Journal of Real Estate Finance and Economics 37, no. 3 (2008): 211–31. http://dx.doi.org/10.1007/s11146-008-9132-4.

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12

McMillen, Daniel, and Ruchi Singh. "Assessment Regressivity and Property Taxation." Journal of Real Estate Finance and Economics 60, no. 1-2 (2019): 155–69. http://dx.doi.org/10.1007/s11146-019-09715-x.

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13

Nistotskaya, Marina, and Michelle D'Arcy. "No taxation without state-assigned property rights: formalization of individual property rights on land and taxation in sub-Saharan Africa." Journal of Institutional Economics 19, no. 3 (2023): 444–57. http://dx.doi.org/10.1017/s1744137422000406.

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AbstractThe arguments that property rights and taxation positively affect development are well established in separate literatures, but the link between property rights and taxation is under-studied. To address this gap, we theorize, in the fiscal contract tradition, that property rights assigned and upheld by the state, as opposed to other political authorities, increase individual assent to taxation. We apply this argument to property rights on land in sub-Saharan-Africa, where the majority of land is governed by traditional authorities. Empirically we examine (1) the link between the state-

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Khapsaeva, Rosita B., Adam F. Mirzabekov, and Malika S. Khasanova. "ANALYSIS OF PROPERTY TAXATION IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/3, no. 131 (2022): 174–80. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.03.022.

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The property type of taxation has historically played an important role in ensuring financial well-being for the further transformation of various systems of the state system. To this day, it plays a major role in the formation of local and regional budgets, thereby contributing to the improvement of their fiscal functions. The article presents a study of current problems and prospects for the development of property taxation in Russia. The theoretical aspects of property taxation are considered, the role of property taxes in the formation of budget revenues of the budgetary system is analyzed

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Lisnichuk, Oksana. "Property tax as the basis of local budgets formation: domestic practice and foreign experience." University Economic Bulletin, no. 42 (June 19, 2019): 190–99. http://dx.doi.org/10.31470/2306-546x-2019-42-190-199.

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Nowadays the necessity of studying the foreign experience in property taxation, including the experience of the Federal Republic of Germany (hereinafter Germany), is due to the need of increasing the cash income of municipal formations as well as of enhancing the effectiveness and potential of this tax as a whole. In the works of Ukrainian scientists an analysis of the problems existing in the property taxation system in Ukraine was carried out. In particular, the issues of regulating the real estate tax in Ukraine and improving the taxation system as the basis for local budgets formation are

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Hansen, Tore, and Hanne Noer. "The political effects of local property taxation in Norway." Lex localis - Journal of Local Self-Government 8, no. 4 (2010): 313–27. http://dx.doi.org/10.4335/8.4.313-327(2010).

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The property taxation is perhaps the most controversial policy issue in Norwegian local authorities. Municipalities enjoy autonomy to decide whether or not to introduce property taxation. However, national legislation sets limits on property tax rates. The conflict over the property taxation follows the traditional left-right ideological division. This study analyses whether the introduction of property taxation in individual municipalities leads to political repercussions for the pro-tax parties in terms of weakened voter support. By using the data from the 2003 and 2007 local elections, the

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17

Vesperis, Vladislavs. "Immovable property taxation policy in Latvia." Baltic Surveying 17, no. 17 (2022): 7–13. http://dx.doi.org/10.22616/j.balticsurveying.2022.17.001.

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After the restoration of independence, Latvia took a path towards a market economy and private land ownership and which mentioned wide land privatization process and building an immovable property cadastre to collect information on immovable properties. Transition to private land ownership meant that immovable property taxation will start to tax privately owned assets not assets rented from the state, a model similar to other market economies. Initially, there were two laws on the taxation of the property – The law on land tax and the Law on Property Taxation to tax commercial assets and unfin

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18

Yang, Zhou, and Zackary B. Hawley. "Effects of Split-Rate Taxation on Tax Base." Public Finance Review 50, no. 6 (2022): 651–79. http://dx.doi.org/10.1177/10911421221129956.

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Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable dataset on split-rate taxation from municipalities in Pennsylvania, this article empirically estimates the impacts of split-rate taxation on real estate market values and land values. The estimated impact of switching from conventional property taxation to split-rate taxation on aggregate market values is significantly positive, but the average impact from changing split-rate tax parameters during the sa

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19

KALYUZHNAYA, Yuliya I. "Problems and a mechanism for improving the efficiency of property taxation of metallurgical plants." Finance and Credit 29, no. 9 (2023): 2052–62. http://dx.doi.org/10.24891/fc.29.9.2052.

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Subject. This article discusses the issues of improving the instruments of property taxation of the metallurgical sector of the Russian economy. Objectives. The article aims to analyze the problems of property taxation of the metallurgical sector of the Russian economy, the latest developments in this area, as well as mechanisms to improve the property taxation efficiency. Methods. For the study, I used the comprehensive and systems approaches, observation, and comparison. Results. The article describes the main problems in tax accrual faced by enterprises in metallurgy, as well as ways to sol

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20

Kazachenkov, Stanislav. "The Importance of the Principles of Efficiency and Fairness in Property Taxation." Legal Concept, no. 4 (December 2021): 83–90. http://dx.doi.org/10.15688/lc.jvolsu.2021.4.11.

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Introduction: to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in property taxation, which should be based on a system of taxation principles, in particular, the principle of efficiency (in conjunction with the principle of fairness). The novelty of the research lies in the fact that despite the theoretical research works on the subject under consideration, this area has not been sufficiently studied in the formation of a unified concept of the principle of efficiency in taxation (including property), which manifests the relevance of t

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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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22

Vylkova, E. S. "Improving the Property Taxation in the Russian Federation." Economics, taxes & law 12, no. 1 (2019): 127–35. http://dx.doi.org/10.26794/1999-849x-2019-12-1-127-135.

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In their search for new ways of recharging budget revenues, foreign countries repeatedly implement tax reforms including the area of property taxation.The subject of the researchis the state of property taxation in the Russian Federation and abroad.The purposes of the researchwere to study the trends in property tax reforms in the world and the Russian Federation; systematize the OECD experience in reforming property taxation; compare the Russian innovations in the field of corporate property taxation with the trends existing in OECD countries; assess of the adequacy of corporate property tax

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23

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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Kantšukov, Mark, and Priit Sander. "Optimal Holding Period of an Investment Property Under Different Systems of Income Taxation – An Individual Investor’s Perspective." Real Estate Management and Valuation 30, no. 3 (2022): 12–29. http://dx.doi.org/10.2478/remav-2022-0018.

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Abstract Taxes, particularly income tax, may affect how long investors decide to hold on to an investment property. There exists a research gap regarding the implications of a distributed profit-based taxation system for the holding period of an investment asset. As a distributed profit-based taxation system allows investors to postpone income tax liability, it creates an advantage for investors operating under such a system compared to investors operating under other systems of income taxation. In this paper we model optimal holding periods under different systems of income taxation using a s

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Băbălau, Anişoara, and Adriana Ionescu. "Rules of Taxing Property Buildings." Applied Mechanics and Materials 880 (March 2018): 377–82. http://dx.doi.org/10.4028/www.scientific.net/amm.880.377.

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An Integral Part of the Economic and Financial Mechanism, Taxation Means, on the One Hand, the Collection of Resources to the State Budget, but Also a Legal Relationship between a Debtor and a Creditor, Including their Correlation Rights and Obligations. the Determinants of Budgetary Revenues Refer to the Subjects of Taxation, the Object of Taxation, the Unit of Taxation, the Tax Rate, the Rights and Obligations of the Debtors, their Liability, as well as the Payment Terms. Building Tax is an Annual Tax due to the Local Budget of the Administrative-Territorial Units in which the Building is Lo

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Komarova, Galina, and Olga Zmanovskaya. "On the Issue of Business Property Taxation." Baikal Research Journal 14, no. 1 (2023): 31–41. http://dx.doi.org/10.17150/2411-6262.2023.14(1).31-41.

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The article explores changes in the definition of taxable objects, the tax base, and the dates when property taxes from legal entities are due. There is a brief overview of the history of origin of property taxes, their formation and development. The authors looked into the order of accounting of taxation objects related to the property of organizations, including real estate and vehicles; analyzed property tax revenues to the budget system of the Russian Federation; and considered some issues of identifying objects of taxation and transitioning to calculation of the business property tax base

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Siroky, J., J. Krajcova, and J. Hakalova. "The taxation of agricultural land with the use of multi-criteria analysis." Agricultural Economics (Zemědělská ekonomika) 62, No. 5 (2016): 197–204. http://dx.doi.org/10.17221/183/2015-agricecon.

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The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calcu

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Di Porto, Edoardo, Tommaso Oliviero, and Annalisa Tirozzi. "The economic effects of immovable property taxation: A review of the Italian experience." ECONOMIA PUBBLICA, no. 1 (March 2021): 25–43. http://dx.doi.org/10.3280/ep2021-001002.

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In this paper we review the results in the empirical literature on the effects of immovable property taxation reforms occurred in Italy in the last decades. We preliminary resume the recent history of property taxation reforms and discuss why Italy represents a good experimental laboratory to identify their effects on economic outcomes. We then review the empirical contributions regarding the impact of the ICI, introduced in 1993, and of the IMU, introduced in 2012, on local firms' investments, property values and households' consumption. We finally resume the findings related to the political

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Sahaidak, V. V. "Property as an object of taxation." Legal position 3 (2019): 79–83. http://dx.doi.org/10.32836/2521-6473-2019-3-79-83.

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Nadezhdina, S. D., and Yu I. Kalyuzhnaya. "Prospects of property taxation in Russia." Finance and Credit 25, no. 1 (2019): 101–13. http://dx.doi.org/10.24891/fc.25.1.101.

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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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Mazurek-Chwiejczak, Małgorzata. "Immovable property taxation in OECD countries." Ekonomiczne Problemy Usług 118 (2015): 237–52. http://dx.doi.org/10.18276/epu.2015.118-17.

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Harriss, C. Lowell. "Nonrenewable Exhaustible Resources and Property Taxation." American Journal of Economics and Sociology 65, no. 3 (2006): 693–99. http://dx.doi.org/10.1111/j.1536-7150.2006.00470.x.

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Spencer, Philip. "Taxation of gains from property development." Journal of Valuation 7, no. 2 (1989): 102–9. http://dx.doi.org/10.1108/eum0000000003259.

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Mundhra, Pranjal, and Annika Ganjoo. "Taxation of Intellectual Property in India." VISION: Journal of Indian Taxation 10, no. 1 (2023): 96–105. http://dx.doi.org/10.17492/jpi.vision.v10i1.1012307.

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Pita, Lejla Lazović, and Amina Močević. "Analysis of Taxation of Property in Bosnia and Herzegovina." Central European Public Administration Review 16, no. 2 (2018): 157–78. http://dx.doi.org/10.17573/cepar.2018.2.08.

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The purpose of this paper is fill in the literature gap and to analyse taxation of property in Bosnia and Herzegovina (BIH). By using IMF and OECD methodology defined under taxes on property, our research tries to compare taxes on property in two BIH entities to the international practice. The results are twofold: firstly, inconsistencies to international classification of taxes on property in BIH are identified and secondly, the taxation of property differs in two BIH entities (RS and FBIH). We find that three different types of property taxes are applied –tax on immovable property in RS and

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Peeters, Bart. "Taxation of Immovable Property Income in Belgium." Nieruchomości@ III, no. III (2022): 121–39. http://dx.doi.org/10.5604/01.3001.0015.9852.

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For decades, the Belgian personal income tax distinguished between income from foreign and domestic immovable property. Whereas for foreign immovable property the tax base attended to reflect real market values, income from domestic immovable property was determined on a lump sum basis, deducted from a market value of the immovable property in 1975 and subsequently indexed. As the lump sum estimation was substantially lower, the tax base for domestic immovable property income was reduced and hence investing in foreign immovable property was discouraged. Although already a decade ago the Europe

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Sinenko, Olga A., and Alexey Yu Domnikov. "Property Taxation of Companies in Territories With a Special Economic Status." Financial Journal 14, no. 3 (2022): 74–85. http://dx.doi.org/10.31107/2075-1990-2022-3-74-85.

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The article is devoted to the study of fiscal mechanisms of regulation of property taxation in the territories with a special economic status. The purpose of this work is to analyze the specifics of property taxes, to assess the value and structure of tax preferences provided, as well as to identify trends in property taxation of companies within the territories with a special economic status. The paper explores the features of property taxation within these territories both in Russia and in foreign countries. It is concluded that in foreign practice tax preferences on property taxes are appli

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Fitrianingsih, Fita, S. Sudarno, and Taufik Kurrohman. "Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan." e-Journal Ekonomi Bisnis dan Akuntansi 5, no. 1 (2018): 100. http://dx.doi.org/10.19184/ejeba.v5i1.7745.

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This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance t

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Hickey, Ross. "Policy Forum: First Nation Property Taxation and Governance in British Columbia." Canadian Tax Journal/Revue fiscale canadienne 69, no. 3 (2021): 873–87. http://dx.doi.org/10.32721/ctj.2021.69.3.pf.hickey.

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In this article, I ask, "What is the relationship between rules governing band council elections and property taxation across First Nations in British Columbia?" I outline the three major categories of First Nation electoral rules: default Indian Act elections, First Nations Elections Act rules, and custom election codes. I contend that First Nations who use custom election codes are more likely to exhibit stable governance than those who do not. This mechanism can be helpful in introducing property taxation. It can also reduce property tax uncertainty—a feature known to depress on-reserve pro

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Dare, William H., Paul R. Goebel, and Carl H. Isett. "Addressing appraisal drift in property taxation : alternatives to traditional taxation methods." Journal of Property Tax Assessment & Administration 10, no. 1 (2013): 21–43. https://doi.org/10.63642/1357-1419.1149.

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42

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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Koeva, Mila, Oscar Gasuku, Monica Lengoiboni, et al. "Remote Sensing for Property Valuation: A Data Source Comparison in Support of Fair Land Taxation in Rwanda." Remote Sensing 13, no. 18 (2021): 3563. http://dx.doi.org/10.3390/rs13183563.

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Remotely sensed data is increasingly applied across many domains, including fit-for-purpose land administration (FFPLA), where the focus is on fast, affordable, and accurate property information collection. Property valuation, as one of the main functions of land administration systems, is influenced by locational, physical, legal, and economic factors. Despite the importance of property valuation to economic development, there are often no standardized rules or strict data requirements for property valuation for taxation in developing contexts, such as Rwanda. This study aims at assessing dif

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Sokolovska, Alla. "Development of property taxation in some post-socialist countries of Central and Eastern Europe." Fìnansi Ukraïni 2024, no. 6 (2024): 7–33. http://dx.doi.org/10.33763/finukr2024.06.007.

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Introduction. According to the National Revenue Strategy until 2030, the development of property taxation in Ukraine should be carried out by switching from property taxation based on the area of real estate to taxation based on its market value in order to increase local budget revenues and improve taxation fairness. Problem Statement. The introduction of taxation of real estate in Ukraine based on its value, which is a difficult task involving painstaking preparatory work and significant financial resources, requires an analysis of the experience of implementing similar transformations in ot

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Krainova, Vera V. "Property taxation in the field of water transport." Russian Journal of Water Transport, no. 81 (December 19, 2024): 144–51. https://doi.org/10.37890/jwt.vi81.540.

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Property taxation in the water transport sector is one of the levers for increasing the return on assets, which is important for improving the efficiency and competitiveness of the transport industry. The study comprehensively analyzed the tax base and the structure of charges for property tax and transport tax, considered the dynamics of property tax revenues by type of economic activity "Water Transport" for 2020-2023, presented an analysis of taxation elements taking into account the industry focus. Particular attention is paid to the analysis of tax incentives. The high capital intensity o

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Tatarov, Konstantin. "Taxation of Alternative Energy Facilities." Auditor 6, no. 2 (2020): 38–42. http://dx.doi.org/10.12737/1998-0701-2020-38-42.

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Alternative energy begins to enter into economic activity, being a factor in reducing costs. The multivariance of the forms of its existence gives rise to differences in the formation of the initial cost, depreciation and calculation of residual value. With various options, it is possible to consider objects as movable or immovable property. The article proposes a methodology for calculating property tax of organizations depending on the purpose, type and installation of the object.

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Баташев, Р. В., З. А. Казимагомедова, and Х. М. Джабраилова. "Property taxes as a tool of state tax regulation." Экономика и предпринимательство, no. 9(146) (January 22, 2023): 148–51. http://dx.doi.org/10.34925/eip.2022.146.9.025.

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Повышение качества социально-экономической среды в Российской Федерации как рыночного государства невозможно без усиления роли налогового регулирования экономики как на государственном уровень, так и на субфедеральном уровне. Одним из инструментов государственного вмешательства в социально-экономические механизмы является имущественное налогообложение. Актуальность перспектив государственного регулирования через механизмы имущественного налогообложения обоснована фискальными, экономическими и социальными факторами. Целью исследования является исследование регулирующего потенциала имущественног

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Ponomaryova, Vlada, and Oksana Artyukh. "Modern problems of property taxation: national and international dimensions." Socio-Economic Problems and the State 27, no. 2 (2022): 161–68. http://dx.doi.org/10.33108/sepd2022.nom2.161.

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This article is devoted to the analysis of the current problems of property taxation which plays a significant role in the formation of the sources of the budget replenishment. The construction of an effective tax system is the main component of strategy for the economic and social development of the state. The theoretical essence, the role and assignment of property taxation are highlighted. Famous scientists who are involved in the study of experience of the real estate tax operation in Ukraine and other countries and who analyse of property taxation problems are noted. It is determined that

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Setyo, Arif. "Evaluation of Property Taxes and Their Impact on the Real Estate Market." Golden Ratio of Taxation Studies 4, no. 2 (2024): 57–67. http://dx.doi.org/10.52970/grts.v4i2.620.

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This qualitative study explores the impact of property taxes on the real estate market through a comprehensive literature review and thematic analysis. The research aims to elucidate the multifaceted dynamics of property taxation, focusing on its effects on property values, investment behavior, and local government finance. Adopting an exploratory and descriptive research design, the study systematically examines existing literature from diverse sources to uncover underlying themes and patterns related to property taxation. Data collection involves extensive review of scholarly articles, books

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MacGorman, Timothy R. "The Comparable Properties Standard." 2017 Student Articles Edition 4, no. 4 (2018): 361–82. http://dx.doi.org/10.37419/jpl.v4.i4.4.

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The Texas Constitution mandates that taxation shall be equal and uniform, and that property shall be appraised at market value for the purposes of ad valorem property taxation. While valuation methodology is crucial to property owners in such a context, the “Comparable Properties Standard” embodied in Sections 41.43(b)(3) and 42.26(a)(3) of the Texas Tax Code appears to allow wealthy property owners to unconstitutionally manipulate the appraised value of their property for ad valorem taxation purposes and shift their tax burden to other taxpayers. Unless the Texas legislature enacts a mandator

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