Showing 1 - 7 results of 7 for search 'land value taxation', query time: 0.05s Refine Results
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    Handbook of Florida Agricultural Laws: Taxation and Property Rights Related to Agricultural Lands by Michael T. Olexa, Connor Brock

    Published 2022-06-01
    “…FE119/FE119: Handbook of Florida Agricultural Laws: Taxation and Property Rights Related to Agricultural Lands (ufl.edu) …”
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    Article
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    IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION by E. A. Kirova, A. V. Zakharova, M. A. Dement’eva

    Published 2020-03-01
    “…The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal and social-regulatory functions of taxes. …”
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    Article
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    Property-Tax Reform: The Land-Value Tax as a Practical Alternative? by Thiess Büttner, Horst Zimmermann

    Published 2020-05-01
    “…To simplify the assessment, some German states are considering a land-value tax as a practical alternative. The authors discuss the pros and cons and find some merit in the land-value tax. …”
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    Article
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    Application of the calculation method for calculating an economically justified land tax by A. V. Ilin

    Published 2022-07-01
    “…The article considers the mechanism used to calculate the land tax. caused by the overestimation by the state of the cadastral value of land plots used as a tax base, which leads to the problem of economically unreasonable taxation for taxpayers. …”
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    Article
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    TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS by Marian Podstawka, Łukasz Podstawka

    Published 2020-12-01
    “…This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax and property tax. …”
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    Article
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    TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS by Marian Podstawka, Łukasz Podstawka

    Published 2020-12-01
    “…This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax and property tax. …”
    Get full text
    Article