The Practice of Real Property Taxation in the World

2020 ◽  
pp. 39-89
Author(s):  
Brian Dollery ◽  
Harry Kitchen ◽  
Melville McMillan ◽  
Anwar Shah
Keyword(s):  
Real Property ◽  
Property Taxation ◽  
The World

scholarly journals EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA

2019 ◽  
pp. 100-107
Author(s):  
M. Dement’eva ◽  
A. Zakharova ◽  
E. Kirova
Keyword(s):  
Real Estate ◽  
Developed Countries ◽  
Tax Rates ◽  
Real Property ◽  
Tax Base ◽  
Estate Taxation ◽  
Property Taxation ◽  
Foreign Countries ◽  
The World ◽  
Principle Of Justice

Approaches to the formation of the value of objects of taxation of real estate of individuals in foreign countries and the establishment of tax rates have been examined. An analysis of tax revenues on real estate of individuals in highly developed countries has been carried out. General trends in property taxation of individuals have been identified. Basic provisions, on which modern systems of real estate taxation of individuals are based, have been formulated. Problems of real property taxation in Russia have been identified. Ways of determining the tax base taking into account the world experience and Russian reality have been proposed. Proposals for the application of tax rates and the implementation of the principle of justice have been elaborated.

Horizontal and Vertical Inequity in Real Property Taxation

2008 ◽  
Vol 16 (2) ◽  
pp. 167-180
Author(s):  
Stacy Sirmans ◽  
Dean Gatzlaff ◽  
David Macpherson
Keyword(s):  
Real Property ◽  
Property Taxation

scholarly journals 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

2010 ◽  
Vol 14 (1) ◽  
pp. 73-86 ◽  
Author(s):  
Saulius Raslanas ◽  
Edmundas Kazimieras Zavadskas ◽  
Artūras Kaklauskas
Keyword(s):  
Sustainable Development ◽  
Urban Development ◽  
Policy Analysis ◽  
Conceptual Model ◽  
Sustainable Urban Development ◽  
Property Taxes ◽  
Land Value ◽  
Real Property ◽  
Property Taxation ◽  
Taxation System

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.

New York City and Its Peak in Real Property Taxation

1955 ◽  
Vol 31 (1) ◽  
pp. 13 ◽  
Author(s):  
Gordon D. MacDonald ◽  
Rosalind Tough
Keyword(s):  
New York ◽  
New York City ◽  
York City ◽  
Real Property ◽  
Property Taxation

scholarly journals Land Politics in Hungary between the Two World Wars

2011 ◽  
Vol 4 ◽  
pp. 95-107
Author(s):  
Zsuzsanna Peres
Keyword(s):  
19Th Century ◽  
Bank Loans ◽  
Real Property ◽  
Land Politics ◽  
The World ◽  
The Law ◽  
The 19Th Century

Land Politics in Hungary between the Two World Wars The paper discusses the Hungarian legislation that regulated the ownership referring to real property in the period between the World Wars. The discussion included also the review of the law on colonization and division of the land, as well as the law on bank loans offered to those who were professionally engaged in farming. In addition, the authoress made an analysis of the archaic institution of fideicomissum. While depicting the background of legislative efforts of the time, the authoress recalled the developments that took place prior to the discussed changes in the ownership relationships. Therefore she discussed also the 19th century reforms that abolished serfdom and serf labour, introduced the land and mortgage register etc.

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