Effects of Urban Fabric Changes on Real Estate Property Tax Revenue

2014 ◽  
Vol 2453 (1) ◽  
pp. 145-152 ◽  
Author(s):  
Bryan P. Blanc ◽  
Michael Gangi ◽  
Carol Atkinson-Palombo ◽  
Christopher McCahill ◽  
Norman W. Garrick
Keyword(s):  
Real Estate ◽  
Property Tax ◽  
Tax Revenue ◽  
Urban Fabric ◽  
Estate Property

scholarly journals RECOLHIMENTO E TRIBUTAÇÃO: ANÁLISE DA ARRECADAÇÃO DO IPTU NO MUNICÍPIO DE QUIXADÁ ENTRE 2011 A 2015

2018 ◽  
Vol 7 (2) ◽  
pp. 103
Author(s):  
Francisca Ramília Rafael da Silva ◽  
Antonio Roberto de Castro Filho ◽  
Douglas Willyam Rodrigues Gomes ◽  
Oderlene Vieira de Oliveira
Keyword(s):  
Real Estate ◽  
Public Management ◽  
Municipal Government ◽  
Property Tax ◽  
Inductive Method ◽  
Tax Revenue ◽  
Average Growth ◽  
The Public ◽  
Quantitative Data Analysis ◽  
Efficient Mechanisms

O IPTU tem destaque na receita tributária dos municípios de grande e médio porte, contudo não é fácil o poder público municipal ter o controle no recolhimento, devido à necessidade de organização, falta do controle no cadastramento dos imóveis e a constante atualização do valor venal. O presente trabalho possui o objetivo geral de descrever o recolhimento do Imposto Predial e Territorial Urbano no município de Quixadá entre 2011 a 2015. Metodologicamente, a pesquisa se desenvolveu pelo método indutivo, análise qualitativa e quantitativa de dados, quanto aos objetivos específicos à pesquisa se caracteriza como descritiva. O delineamento utilizado para a coleta de dados é caraterizado como bibliográfica e documental. Ao decorrer deste trabalho teve-se como resultado que: no período de cinco anos ocorreu um crescimento em média de 28,27% a.a., no recolhimento do IPTU. O aumento do recolhimento atribui-se ao esforço por parte da Gestão Pública em mecanismos mais eficientes para o cumprimento da meta arrecadatória e pela implementação da planta genérica. Conclui-se que apesar de ter um crescimento entre os exercícios analisados, existe uma defasagem no cadastramento de imóveis, o que gera uma redução de recolhimento do recolhimento do imposto. COLLECTION AND TAXATION: ANALYSIS OF THE COLLECTION OF PROPERTY TAX IN THE MUNICIPALITY OF QUIXADÁ FROM 2011 TO 2015 ABSTRACT Property tax has featured in the tax revenue of large and medium-sized cities, yet it is not easy the municipal government to have control in the payment due to the need of organization, lack of control in the registration of real estate and the constant updating of market value. The present work has the general objective of describing the collection of the Urban Land and Territorial Tax in the municipality of Quixadá between 2011 and 2015. Methodologically, the research was developed by the inductive method, qualitative and quantitative data analysis, regarding the specific objectives of the research characterized as descriptive. The design used for the collection of data is characterized as bibliographical and documentary. In the course of this work, the result was that: in the period of five years there was an average growth of 28.27% per year in the collection of the IPTU. The increase in collection is attributed to the efforts of the Public Management in more efficient mechanisms for meeting the collection target and the implementation of the generic plant. It is concluded that despite having an increase between the years analyzed, there is a delay in the registration of real estate, which generates a reduction of tax collection.

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.

LEGAL AND ECONOMIC ASPECTS OF PROPERTY TAXATION IN THE EUROPEAN UNION

2018 ◽  
Vol 1 (3) ◽  
pp. 231-278
Author(s):  
Tomasz Wołowiec
Keyword(s):  
Real Estate ◽  
Property Tax ◽  
Tax Rates ◽  
The European Union ◽  
Real Property ◽  
The Real Estate ◽  
Personal Property ◽  
Property Taxation ◽  
Estate Property ◽  
The Government

A property tax (or millage tax) is a levy on real estate that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the real estate 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 (movable man-made objects), and intangible property. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Real estate properties in different classes are taxed at different rates. Examples of different classes of property are residential, commercial, industrial and vacant real property. In Israel, for example, property tax rates are double for vacant apartments versus occupied apartments.

scholarly journals The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies

2017 ◽  
Vol 9 (2) ◽  
pp. 143-153
Author(s):  
Turyatini Turyatini
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Property Tax ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Company Size ◽  
Sales Growth ◽  
Intensive Monitoring ◽  
Real Estate Sector ◽  
Estate Property

The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that its became the target of intensive monitoring by the tax authorities. The aim of this research is to analyze the effect of leverage, company size, sales growth, institutional ownership, and independent commissioners on tax avoidance in property and real estate companies The population of this research is real estate property company which number 47 companies and the sample is 18 companies is done by using purposive sampling method. The instrument used to analyze the hypothesis is multiple linear regression. The results show that leverage and company size have significant effect on tax avoidance. Sales growth, institutional ownership and independent commissioners do not have significant effect on tax avoidance.

Determinants of Property Tax Revenue : Lessons from Empirical Analysis

2020 ◽  
Author(s):  
Rajul Awasthi ◽  
Tuan Minh Le ◽  
Chenli You
Keyword(s):  
Empirical Analysis ◽  
Property Tax ◽  
Tax Revenue

scholarly journals What is beyond the edges? Gated communities and their role in China’s desire for harmonious cities

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Badiaa Hamama ◽  
Jian Liu
Keyword(s):  
Economic Growth ◽  
Real Estate ◽  
Urban Form ◽  
Gated Communities ◽  
Urban Fabric ◽  
Chinese Cities ◽  
The Matrix ◽  
Process Of Urbanization ◽  
New Urbanization

Abstract During the rapid process of urbanization in post-reform China, cities assumed the role of a catalyst for economic growth and quantitative construction. In this context, territorially bounded and well delimited urban cells, globally known as ‘gated communities’, xiaoqu, continued to define the very essence of Chinese cities becoming the most attractive urban form for city planners, real estate developers, and citizens alike. Considering the guidelines in China’s National New Urbanization Plan (2014–2020), focusing on the promotion of humanistic and harmonious cities, in addition to the directive of 2016 by China’s Central Urban Work Conference to open up the gates and ban the construction of new enclosed residential compounds, this paper raises the following questions: As the matrix of the Chinese urban fabric, what would be the role of the gated communities in China’s desire for a human-qualitative urbanism? And How to rethink the gated communities to meet the new urban challenges? Seeking alternative perspectives, this paper looks at the gated communities beyond the apparent limits they seem to represent, considering them not simply as the ‘cancer’ of Chinese cities, rather the container of the primary ingredients to reshape the urban fabric dominated by the gate.

scholarly journals Lack of Uniformity in the Israeli Property Tax System 1997–2017

2020 ◽  
Vol 13 (12) ◽  
pp. 327
Author(s):  
Avi Perez
Keyword(s):  
Developing Countries ◽  
Real Estate ◽  
Central And Eastern Europe ◽  
Property Tax ◽  
Measurement Methods ◽  
Tax System ◽  
Tel Aviv ◽  
Unique Data ◽  
The World ◽  
Taxation System

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. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

International Real Estate Review

2007 ◽  
Vol 10 (1) ◽  
pp. 1-25
Author(s):  
Elizabeth Hemphill ◽  
Keyword(s):  
Structural Equation Modeling ◽  
Real Estate ◽  
Structural Equation ◽  
Equation Modeling ◽  
Process Step ◽  
The Real ◽  
The Real Estate ◽  
Estate Property ◽  
Modeling Data

This paper explores agent sales presentations in the real estate property listing process using structural equation modeling. Data were collected from both vendors and agents to identify important agent attributes in both successful and unsuccessful presentation attempts. The research found that agents consider really hearing the vendor, getting along with the vendor and getting to know the vendor as key elements of a listing attempt, whilst vendors suggest the path to listing is through negotiation, that some level of negotiation must take place. Research should now examine the influence of time in this critical listing process step with reference to both agent and vendor perspectives using metrics other than perceptions of vendor satisfaction.

INVESTIGATION OF IMPEDIMENT FACTORS IN PROPERTY TAX REVALUATION PRACTICES

2021 ◽  
Vol 19 (16) ◽  
Author(s):  
Nor Azalina Yusnita Abd Rahman ◽  
Asma Senawi ◽  
Mohamad Haizam Mohamed Saraf ◽  
Siti Fairuz Che Pin
Keyword(s):  
Focus Group ◽  
Real Estate ◽  
State Government ◽  
Thematic Analysis ◽  
Focus Group Interview ◽  
Property Tax ◽  
Extended Period ◽  
The West ◽  
Local Authorities ◽  
Cost Constraints

Property tax is a form of taxation payable by real estate owners on their holdings because of their ownership or possession of the property. In Malaysia, a property tax revaluation is done once every five years or within an extended period as determined by the state government. However, the Ministry of Housing and Local Government Malaysia has recorded that most local authorities have not revalued their property for almost 35 years. Thus, the researchers conducted a focus group interview to identify the impediments in a revaluation of property tax among local authorities. The participants consisted of forty-three (43) officers from twentytwo (22) local authorities in the West of Malaysia. Data from focus groups identified were transcribed and analyzed using thematic analysis. Findings from the focus group revealed four (4) main impediment factors, namely (1) lack of knowledge in property tax revaluation paperwork, (2) lack of workforce, (3) cost constraints, and (4) time-consuming.

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