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Area Based versus Value Based Recurrent Taxation of Immovable Property (CROSBI ID 58040)

Prilog u knjizi | izvorni znanstveni rad

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 et al. (ur.). Pula: Sveučilište Jurja Dobrile u Puli, 2016. str. 35-46

Podaci o odgovornosti

Blažić, Helena ; Šimović, Hrvoje ; Štambuk, Ana

engleski

Area Based versus Value Based Recurrent Taxation of Immovable Property

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.

recurrent taxes on immovable property ; value-based taxation ; area-based taxation ; user charges ; property taxation

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

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Podaci o prilogu

35-46.

objavljeno

Podaci o knjizi

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

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

Pula: Sveučilište Jurja Dobrile u Puli

2016.

987-953-7320-40-9

Povezanost rada

Ekonomija