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Pregled bibliografske jedinice broj: 860469

Area Based versus Value Based Recurrent Taxation of Immovable Property


Blažić, Helena; Šimović, Hrvoje; Štambuk, Ana
Area Based versus Value Based Recurrent Taxation of Immovable Property // The EU Economic Environment Post-crisis: Policies, Institutions and Mechanisms / Benazić, Manuel ; Božina Beros, Marta ; Gimigliano, Gabriella ; Novak, Aleš ; Učkar, Dean (ur.).
Pula: Juraj Dobrila University of Pula, 2016. str. 35-46


Naslov
Area Based versus Value Based Recurrent Taxation of Immovable Property

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

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
The EU Economic Environment Post-crisis: Policies, Institutions and Mechanisms

Urednik/ci
Benazić, Manuel ; Božina Beros, Marta ; Gimigliano, Gabriella ; Novak, Aleš ; Učkar, Dean

Izdavač
Juraj Dobrila University of Pula

Grad
Pula

Godina
2016

Raspon stranica
35-46

ISBN
987-953-7320-40-9

Ključne riječi
Recurrent taxes on immovable property ; value-based taxation ; area-based taxation ; user charges ; property taxation

Sažetak
The paper presents an overview of the theoretical and practical experience of both the immovable property taxation forms (area- based and value-based) concerning the different aspects of micro and macro efficiency, equity and the “ability to pay” aspects as well as the fiscal and technical aspects, with the special emphasis on (post)transition economies – new EU members. The EU recommendations in this area, especially concerning the shift of tax burden from (labour) income to property, are pointed out. The comparative analysis of relevant taxation in the EU member countries is presented, pointing out that some of them, which have fulfilled the formal requirement of the recurrent taxes on immovable property introduction, still implement a simpler form – the area-based one.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
HRZZ projekt IP-2013- 11- 8174, voditelj: prof.dr. Helena Blažić, Ekonomski fakultet Rijeka ; Sveučilište u Rijeci, projekt 13.02.1.2.02, voditelj: prof.dr. Helena Blažić, Ekonomski fakultet Rijeka



POVEZANOST RADA


Projekt / tema
13.02.1.2.02
HRZZ-IP-2013-11-8174 - Porezna politika i fiskalna konsolidacija u Hrvatskoj (Helena Blažić, )

Ustanove
Ekonomski fakultet, Zagreb,
Ekonomski fakultet, Rijeka