Impuesto a la tierra

Property taxation has a long history of implementation in Dar es Salaam; yet Local Government Authorities (LGAs) ability to raise revenue through property tax has remained low. This article examines various initiatives by the government to develop a functional property tax system capable of generating sufficient revenue for the LGAs.

An article is devoted to the study of theoretical and methodological positions and practical issues of functioning of tax system and substantiation of proposals on the formation of an effective mechanism for direct taxation of agricultural producers.

El autor asegura que  hay contradicciones flagrantes entre el discurso y la práctica del gobierno del presidente Mujica en Uruguay,  poniendo como principal ejemplo que “Los principales referentes del segundo gobierno del Frente Amplio, mediante ejercicios retóricos verdaderamente admirables, intentan enmarcar sus políticas agrarias como parte de la vía al socialismo” mientras que, en

Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time.

In course of the research there were considered the problems of the land taxation. Special role of land tax in the system of rationalization of land use was revealed. The experiences of different countries about land taxes were analyzed.

The objectives of the study are to provide data which can be compared between economies on a like-for-like basis; to facilitate the benchmarking of tax systems within relevant economic and geographical groupings, which can provide an opportunity to learn from peer group economies; and to enable an in-depth analysis of the results which can be used to help identify good practices and possible re

The acquisition of land by foreigners in developing countries has emerged as a key mechanism for foreign direct investment (FDI). FDI is defined by the Organization for Economic Cooperation and Development (OECD) as the category of international investment that reflects the objective of a resident entity in one economy to obtain a lasting interest in an enterprise resident in another economy.

This note provides an overview of the current property taxation system in the Punjab Province based on the premise that the property tax: 1) is essentially a fiscal tool; 2) is not an instrument of social redistribution; 3) system should be kept simple; and 4) is a technical instrument with strong financial, institutional, and political connotations.

The 2005 Tanzania poverty and social impact analysis (PSIA) on local government tax reform was designed to examine the intended and unintended consequences on poverty reduction and growth in Tanzania of the tax reforms implemented in June 2003 and 2004.

Since the economic recession in Latvia, the national debt in September 2010 amounted to 4.717 billion lats. The study confirms significant impact of downward trends of the economy of Latvia on the national budget performance indicators in 2009. One of the most commonly mentioned and controversial indicator is the real estate tax that has to be imposed also on the land.

There are three main real property taxes in Lithuania and all of them are applied to different persons and are calculated using different methodology. The revenue from real property taxes in different countries varies from 0.1% to 3% of GDP but in Lithuania it is even less than 0.1%. This revenue is allocated to municipal budget.

Taxes are the price you pay for civilization. Taxes provide government revenues, and those who pay them have a stake in the system and in how government spends its money. Taxes are lifeblood of a stable and prosperous society. In the wake of the global economic downturn levying tax in even more difficult.