STATE SUPERVISION OF PROPERTY TAX ADMINISTRATION

1957 ◽  
Vol 10 (2) ◽  
pp. 158-170
Author(s):  
JOHN A. GRONOUSKI
Keyword(s):  
Property Tax ◽  
Tax Administration ◽  
State Supervision

Government Consolidation in Property Tax Administration

2016 ◽  
Vol 49 (1) ◽  
pp. 27-36 ◽  
Author(s):  
Olha Krupa
Keyword(s):  
Local Government ◽  
Agricultural Land ◽  
Property Tax ◽  
Cost Savings ◽  
Tax Administration

Government consolidations remain highly controversial, and the proposition that consolidated governments operate more efficiently than smaller government units is a contested claim. This research evaluates the outcomes of Indiana property tax consolidation reform of 2008. It documents 19.0–27.0 percent cost savings from consolidated tax administration and estimates cost elasticities. The study finds that assessment costs are highly elastic to assessor workloads, wage levels, and the percentage of agricultural land, but not the assessment quality. Although these findings may assist other fragmented local government units in evaluating vertical consolidation proposals, they may not directly generalize to other areas of government.

Current state and ways to improve the mechanism for calculating and collecting corporate property tax

2021 ◽  
pp. 158-162
Author(s):  
Р.Ш. Абакарова
Keyword(s):  
Russian Federation ◽  
Property Tax ◽  
Theoretical Background ◽  
Tax Administration ◽  
Tax Burden ◽  
Current State ◽  
The Russian Federation ◽  
The Republic ◽  
Practical Recommendations ◽  
Qualitative Changes

В исследовании рассматриваются качественные изменения в расчете налога на имущество хозяйствующих субъектов в Российской Федерации в настоящее время. Кроме того, изучаются теоретические предпосылки возникновения проблем налога на имущество организаций, возникающих в настоящее время, а также предлагаются практические рекомендации по их устранению и оптимизации администрирования налога в будущем. Также проводится анализ и оценка динамики и совокупной доли налога на имущество предприятий в бюджете Республики Дагестан за 2018-2020 годы, а также делаются выводы о величине налогового бремени, используя расчеты. The study examines the qualitative changes in the calculation of the property tax of economic entities in the Russian Federation at the present time. In addition, the theoretical background of the problems of corporate property tax that arise at the present time is studied, as well as practical recommendations for their elimination and optimization of tax administration in the future are offered. It also analyzes and evaluates the dynamics and the total share of corporate property tax in the budget of the Republic of Dagestan for 2018-2020, and draws conclusions about the size of the tax burden using calculations.

Compensating Changes to the Property Tax Levy? An Empirical Test of the Residual Rule

2017 ◽  
Vol 46 (6) ◽  
pp. 949-973 ◽  
Author(s):  
Spencer T. Brien
Keyword(s):  
Local Governments ◽  
Formal Model ◽  
Empirical Test ◽  
Property Tax ◽  
Tax Administration ◽  
County Governments ◽  
Active Approach ◽  
The Difference ◽  
Using Data ◽  
The Cost

The residual view of the property tax assumes that local governments set their levies equal to the difference between budgeted expenditures and expected receipts from other revenues. This approach allows them to adjust the levy to achieve greater overall revenue stability potentially at the cost of tax predictability. This article presents a formal model of the residual rule and uses it to test whether this active approach to property tax administration describes observed fiscal behavior. This test is conducted using data from county governments in Georgia over a fifteen-year period. The results support the validity of the residual rule over an alternative model of passive tax administration.

scholarly journals Does Home Rule Overrule the State`s Role? An Analysis of Property Tax Administration in New York State

2006 ◽  
Vol 21 (1) ◽  
pp. 43-67
Author(s):  
Tae Ho Eom
Keyword(s):  
New York ◽  
Local Governments ◽  
New York State ◽  
Property Tax ◽  
The State ◽  
Tax Administration ◽  
Home Rule ◽  
Deep Roots ◽  
Tax System ◽  
York State

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 should not be overruled by the local government politics based on home rule.

scholarly journals An Assessment of Property Tax Administration in Edo State, Nigeria

2019 ◽  
Vol 51 (1) ◽  
pp. 69 ◽  
Author(s):  
Toju Francis Balogun
Keyword(s):  
Land Use ◽  
Real Estate ◽  
Property Tax ◽  
Tax Revenue ◽  
Tax Administration ◽  
Computer Assisted ◽  
Tax Base ◽  
Valuation Method ◽  
Mode Of Operation ◽  
Edo State

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 administration will not appreciably enhance the internally generated revenue except the mode of operation is reformed. To overcome these challenges it is recommended among others that the implementation of modern and transparent assessment methods for real estate utilizing remote sensing and GIS integrated with computer-assisted mass appraisal (CAMA) be incorporated through a public-involved debate on property tax reform. Modus administrasi pajak properti menentukan daya apung. Penelitian ini menggunakan metode informan kunci untuk memeriksa modus operasi dari Edo Negara Penggunaan Tanah Charge. Penelitian ini mengamati bahwa pajak properti mobilisasi pendapatan di Benin Metropolis tidak efektif karena prosedur administrasi perpajakan sistematis dipekerjakan oleh Penggunaan Tanah Mengisi Department. Studi ini menunjukkan bahwa personil yang tidak memadai, penghinaan publik, cakupan terbatas basis pajak dan metode penilaian diselimuti masalah utama dari Penggunaan Tanah Mengisi di Benin metropolis. Ia juga mengungkapkan bahwa administrasi pajak properti saat ini tidak akan lumayan meningkatkan pendapatan yang dihasilkan secara internal kecuali modus operasi direformasi. Untuk mengatasi tantangan ini dianjurkan antara lain bahwa pelaksanaan metode penilaian modern dan transparan untuk real estate memanfaatkan penginderaan jauh dan GIS terintegrasi dengan komputer-dibantu penilaian massa (CAMA) dimasukkan melalui debat publik-terlibat pada reformasi pajak properti.

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