land tax

A tax on the amount of land owned.

Reports & Research
Policy Papers & Briefs
December 2011

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. With large structural deficits in the big developed economies, fiscal policy has never been under so much public scrutiny.

Reports & Research
Policy Papers & Briefs
December 2012

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 reforms. The private sector plays an essential role in contributing to economic growth and prosperity.

Reports & Research
Training Resources & Tools
September 2011
Vietnam
Eastern Asia
Oceania

In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate into the world economy are among the key drivers of this achievement. The reform of tax policy and administration has been a vital part of this transition. This is leading to a fundamental change in the composition of taxpayers, from large state-owned enterprises (SOEs) and foreign-invested companies to a myriad of small and medium private enterprises.

south africa township
29 August 2017
Global
South Africa
Mauritania
Brazil
Ecuador
Hong Kong

Last month, the South African Independent Electoral Commission announced in frustration that it needs USD 22.9 million to collect addresses ahead of a court-mandated deadline, a problem compounded by the fact that most townships don’t have well-marked street names.

kazakhstan land reform
21 August 2017
Kazakhstan
Russia

The collapse of the Soviet Union gave rise to a vast archipelago of unclaimed man-made objects and land in Russia and beyond. Thousands upon thousands of roads, bridges, water pipes, gas pipes, power grids, cemeteries, farmland, and more have passed from state hands to no one in the last 26 years. These assets aren’t just lying around. They’re being used.

Policy Papers & Briefs
December 2012
Belarus

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. As a result of realized research it was offered the transformation of the taxation system of immovable, including the land, based on imposition of single tax on the immovable for the conditions of the Republic of Belarus.

Conference Papers & Reports
December 2011
Latvia
Lithuania

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. Improvement of real property taxation system, changes in taxable value or introduction of new real property tax can increase revenue from taxation and encourage municipalities to improve living surrounding and infrastructure.

Journal Articles & Books
May 2015

In the article the questions of the land and real estate taxation, objects’ cadastral and market price, land relations forming and their role in social and economic development of the region are considered.

В статье рассматриваются вопросы налогообложения земли и недвижимого имущества, кадастровой и рыночной цены объектов, формирования земельных отношений и их роли в социально-экономическом развитии региона.

Journal Articles & Books
September 2016

В статье рассмотрены наиболее важные региональные особенности для разработки и обоснования экономически эффективного механизма использования земельных ресурсов региона и определение пространственно-временных тенденций использования сельхозугодий для основных землепользователей на основе рассмотрения различных экономических параметров, так как сельскохозяйственное землепользование республики в различных зонах характеризуется своими особенностями , обусловленными природными, социально-экономическими и историческими факторами, которые следует учитывать при управлении агропромышленным комплексо

Conference Papers & Reports
December 2011
Latvia

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. The aim of this study is to analyse and assess the system of the Land Fund of Latvia and features of tax application.