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Pregled bibliografske jedinice broj: 821520

Local property tax: a way to increase fiscal decentralization and consolidation efforts?


Blažić, Helena; Šimović, Hrvoje; Štambuk, Ana
Local property tax: a way to increase fiscal decentralization and consolidation efforts? // Reforms towards more decentralized governments and related problems of substantial effects on fiscal consolidation efforts
Rijeka, Hrvatska, 2015. (pozvano predavanje, nije recenziran, neobjavljeni rad, znanstveni)


Naslov
Local property tax: a way to increase fiscal decentralization and consolidation efforts?

Autori
Blažić, Helena ; Šimović, Hrvoje ; Štambuk, Ana

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni

Skup
Reforms towards more decentralized governments and related problems of substantial effects on fiscal consolidation efforts

Mjesto i datum
Rijeka, Hrvatska, 06.07.2015

Vrsta sudjelovanja
Pozvano predavanje

Vrsta recenzije
Nije recenziran

Ključne riječi
Real estate tax; value-based; area-based; user charge; Croatia

Sažetak
The overview of theoretical and practical experience of both immovable property taxation forms (area-based and value-based) is presented concerning different aspects of micro and macro efficiency, equity and “ability to pay” aspects as well as fiscal and technical aspects, with special emphasis on (post)transition economies – new EU members. The shift of tax burden from (labour) income to property, are pointed out. The results of expert opionion and public opinion surveys about real estate tax introduction in Croatia are compared.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Ekonomski fakultet, Zagreb,
Ekonomski fakultet, Rijeka