Acceder a contenido central

REBIUN - ODA

Detalle del título

Descripción del título

cover The development of property...
The development of property taxation in economies in transition :case studies from Central and Eastern Europe
World Bank 2001

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

Electronic books

Monografía

Más detalles del título

Cambiar el formato de visualización

Más detalles

Título:
The development of property taxation in economies in transition : case studies from Central and Eastern Europe / edited by Jane H. Malme, Joan M. Youngman
Editorial:
Washington, D.C. : World Bank, 2001
Descripción física:
xiv, 95 pages : illustrations ; 28 cm
Tipo Audiovisual:
Property tax -- Eastern Europe
Property tax -- Former Soviet republics
Property tax -- Central Europe
Mención de serie:
WBI learning resources series
Bibliografía:
Includes bibliographical references
Contenido:
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
Restricciones de acceso:
Access may be restricted to World Bank Group staff
Copyright/Depósito Legal:
895705735 992277816 1002865057 1011756142 1012716479 1013378013 1017348973 1023579069 1044107632 1049071916 1056312111
ISBN:
082134983X
9780821349830
Materia:
Materia Geográfica:
Europe, Central.
Europe, Eastern.
Soviet Union- Former Soviet republics.
Alemania
Alemania
Autores:
Punto acceso adicional serie-Título:
WBI learning resources series

Préstamo interbibliotecario

Seleccione el centro al que pertenece para solicitar la petición de préstamo de este documento.

Filtrar listado de centros

No hay coincidencias

Relacionados

Mismo Género

Misma Editorial y Colección