In 2011, the pilot property tax was introduced in two cities in China, Shanghai and Chongqing. This article focuses on … taxpayers, the real estate market, the local revenue and the purchasers. The conclusion is that the pilot property tax in both … income from the pilot property tax is not enough to better the public house policy. The tax is unable to influence the policy …

The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the … revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and …

Real property tax belongs to traditional taxes, often imposed as a local tax. The same applies to V4 countries … budgetary significance of real property tax differs among the V4 countries with the highest importance in Poland. Based on the …

We describe the evolution of Oregon’s one-off property tax system, which emphasizes stable growth in tax payments and … fairly administered property tax system in the state under the old regime, – the more affluent neighborhoods on the west side … undoubtedly and intra-jurisdictional burdens, even in Portland, probably still correlate better with property values than under …

This contribution introduces ecological aspects in the Czech property taxes de lege lata regulation and presents … aspects in income taxation and value added taxation. The main part is focused on property taxes, especially on the immovable … property tax and the taxes on motor vehicles. The main aim of this contribution is to present and critically analyze ecological …

charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary … increasing the property tax by the local coefficient and abolishing the charge on communal waste to save money for the waste … immovable property tax was rejected. In the opinion of the author, the ideal approach is to have just one local tax – immovable …

In this article, the authors propose property tax reforms that would allow local governments to raise property tax … democratic participation in property tax reform during the pandemic …

, historically these offers have rarely been extended to delinquent real property taxes. In the last 10 years, however, there have … been 26 property tax amnesties offered by local governments in six states. This paper presents data on these programs, and … that the role of real property tax amnesty is more diverse than their state counterparts. The conclusion summarizes these …

in a country, consideration must be given not only to wealth taxes but also to all kinds of property taxes, stamp duties …