engleski

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

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.

real estate tax; value-based; area-based; user charge; Croatia

nije evidentirano