Impuesto a la tierra

En effet, la taxe de transaction sur la proprieté foncière soulève au Burundi une problématique à la fois économique et juridique. L’importance de la question est économique comme l’économie burundaise repose sur l’agriculture et l’élevage et plus de 90% de la population burundaise dépend directement des ressources tirées de la culture de la terre.

According to the Constitution adopted on 12 November 1995, Azerbaijan is a democratic, secular, unitary republic based on the rule of law. The country is governed by the president, who is directly elected for a seven-year term by popular vote. Azerbaijan’s vast oil reserves attract foreign investment into the country’s economy. Several major oil contracts have been signed since 1994.

Land Portal and the Council for Scientific and Industrial Research (CSIR) have collaborated on this project designed “…to uncover, democratize and improve the land data and information ecosystem in South Africa” (Land Portal Foundation, 2019). This is one of a number of State of Land Information (SoLI) projects in an international process covering a number of countries.

According to Italian legislation for a particular type of real property—lands/areas subject to buildability, but not yet currently buildable—there is a problem related to their “qualification”, or whether or not they must be considered buildable for the purposes of their recurrent taxation.

Economists argue that land rent taxation is an ideal form of taxation as it causes no deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper revisits the case of land taxation for developing countries. We first provide an up-to-date review on land taxation in development countries, including feasibility and implementation challenges.

The paper addresses the issue of dissatisfaction related to spatial management in rural areas illustrated with an example of southern Poland. In this region, the spatial structure of rural areas is poor, which results, e.g., from substantial fragmentation and scattering of land.

The article analyses the dynamics of land payments in Samara region of Volga Federal district of the Russian Federation.

Taking into consideration all the data of collectibility of land payments (land tax and rent), the dependence of collectibility of land payments on economic and geographical factors is analysed in municipalities of the Samara region.

Utilised agricultural area is one of the most important natural resources in Latvia, which provides population with food and promotes the operation of agricultural companies. Unfortunately, appropriate land management is a problem for the majority of agricultural land owners, thereby adversely affecting the efficiency of resource use and increasing possibilities for the resource depletion.

This paper discusses contradiction between theoretical preferences for using land as an object of taxation and modest revenues collected through property taxes imposed on agricultural and forest land.