Pregled bibliografske jedinice broj: 821520
Local property tax: a way to increase fiscal decentralization and consolidation efforts?
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)
CROSBI ID: 821520 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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
