Land and Residential Property Taxation Model. Concept of Tax Zoning in Municipalities
Analysis of the current property tax structure, which is calculated in proportion to the area of land and buildings, leaves no doubt that this is not an appropriate solution in terms of tax efficiency and equity. Property tax reform is necessary; however, the concept of ad valorem tax is challenging...
保存先:
| 主要な著者: | , , , , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Sciendo
2025-06-01
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| シリーズ: | Real Estate Management and Valuation |
| 主題: | |
| オンライン･アクセス: | https://doi.org/10.2478/remav-2025-0014 |
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