🔗

Documento apenas de índice

Este documento está listado apenas como metadado com link para a fonte original: a licença não permite re-distribuição ou não geramos pré-visualização. Consulte o documento no site de origem.

Ir para o site de origem ↗

Fonte: World Bank Open Knowledge Repository

Por que não hospedamos este arquivo?

A licença deste documento não permite que redistribuamos cópias. Listamos seus metadados verificados e vinculamos à fonte oficial, onde o arquivo está sempre atualizado.

Documentos relacionados

PDF

Republic of Tajikistan : Health Sector Fiduciary Capacity Assessment Report

Washington, DC

81 pág · PDF · 1,2 MB

🛡 CC BY 3.0⬇ 0

PDF

Coping with Urban Fiscal Stress around the World

World Bank, Washington, DC

28 pág · PDF · 325,6 KB

🛡 CC BY 3.0⬇ 0

PDF

Expanding Women's Access to Land and Housing in Urban Areas

World Bank, Washington, DC

56 pág · PDF · 1,3 MB

🛡 CC BY 3.0⬇ 0

PDF

Lebanon Economic Monitor, Fall 2013

Washington, DC

38 pág · PDF · 7,9 MB

🛡 CC BY 3.0⬇ 0

PDF

A Measured Approach to Ending Poverty and Boosting Shared Prosperity : Concepts, Data, and the Twin Goals

Washington, DC: World Bank

300 pág · PDF · 7,5 MB

🛡 CC BY 3.0⬇ 0

PDFSolo índice

Bangladesh : Growth and Export Competitiveness

Washington, DC

190 pág · PDF · 13,1 MB

Solo índice⬇ 0

The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe

Washington, DC: World Bank

🛡CC BY 3.0 IGOUso permitido com atribuição

páginas: 114
Formato: PDF
Tamanho: 7,8 MB
Visualizações: 0
Downloads: 0

Fonte: World Bank Open Knowledge Repository ↗ · Relatar problema

Compartilhado porDivya Reddy›

Resumo

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.