Descripción del título
The development of property...
The transition economies of Central and Eastern Europe, through the reform process of decentralization, are now seeking the devolution of fiscal powers, and responsibilities from central, to local governments, within financially sustainable environments. To this end, a system of local budgets, and taxes needs to be devised, over which local governments may have control. Thus, this report focuses on the tax on immovable real property, one of the most important local tax options, and, undertakes comparative analysis of tax policy formulation, within a context of rapid institutional changes. Case studies provide insights into the policy debates, and choices that guide the process of property tax reform, and, shed light on the entire cycle, from initial impetus, to resulting legislation, and the subsequent administrative challenges of assessment, collection, appeal, and review. Because of the multiple roles of property taxation (as an instrument of decentralization, an element of property rights, an adjunct to privatization and restitution, and a source of revenue), it is appropriate to consider its development in multiple contexts. Therefore, the cases range from first generation reformers, i.e., Poland, Estonia, Slovakia, and parts of the Russian Federation, to later efforts in the Czech Republic and Armenia. These cases aim to broaden the understanding of available alternatives, and their relationship to specific political, legal, and economic settings
Monografía
monografia Rebiun23363303 https://catalogo.rebiun.org/rebiun/record/Rebiun23363303 010605s2001 dcua b 000 0 eng 2001026832 895705735 992277816 1002865057 1011756142 1012716479 1013378013 1017348973 1023579069 1044107632 1049071916 1056312111 082134983X 9780821349830 9780821349830 9780821349830 00028989 DLC eng DLC EL$ NLGGC BAKER BTCTA YDXCP DEBBG DEBSZ IG# OCLCF OCLCO OCLCQ DCWBL REB OCLCQ OCLCO OCLCA CEF OCLCQ UKMGB LENOT CULIB pcc e-ur--- ec----- ee----- The development of property taxation in economies in transition case studies from Central and Eastern Europe edited by Jane H. Malme, Joan M. Youngman Washington, D.C. World Bank 2001 Washington, D.C. Washington, D.C. World Bank xiv, 95 pages illustrations 28 cm xiv, 95 pages Text txt rdacontent unmediated n rdamedia volume nc rdacarrier WBI learning resources series Includes bibliographical references Property tax developments in Poland -- Land tax in Estonia -- Taxes on real property in the Czech Republic -- Land and building taxes in the Republic of Slovakia -- Property tax developments in the Russian Federation -- Property taxation in Armenia Access may be restricted to World Bank Group staff The transition economies of Central and Eastern Europe, through the reform process of decentralization, are now seeking the devolution of fiscal powers, and responsibilities from central, to local governments, within financially sustainable environments. To this end, a system of local budgets, and taxes needs to be devised, over which local governments may have control. Thus, this report focuses on the tax on immovable real property, one of the most important local tax options, and, undertakes comparative analysis of tax policy formulation, within a context of rapid institutional changes. Case studies provide insights into the policy debates, and choices that guide the process of property tax reform, and, shed light on the entire cycle, from initial impetus, to resulting legislation, and the subsequent administrative challenges of assessment, collection, appeal, and review. Because of the multiple roles of property taxation (as an instrument of decentralization, an element of property rights, an adjunct to privatization and restitution, and a source of revenue), it is appropriate to consider its development in multiple contexts. Therefore, the cases range from first generation reformers, i.e., Poland, Estonia, Slovakia, and parts of the Russian Federation, to later efforts in the Czech Republic and Armenia. These cases aim to broaden the understanding of available alternatives, and their relationship to specific political, legal, and economic settings Property tax- Europe, Eastern Property tax- Former Soviet republics Property tax- Europe, Central Property tax. Einkommensteuer. Prognose. Wirtschaft. Onroerend-goedbelastingen. Europe, Central. Europe, Eastern. Soviet Union- Former Soviet republics. Alemania Alemania Property tax -- Eastern Europe Property tax -- Former Soviet republics Property tax -- Central Europe Electronic books Malme, Jane H. Youngman, Joan M. WBI learning resources series