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This volume presents ten country case studies, focused on property taxation from several points of view; first, the role of property tax in the national tax system and as a source of local government revenue is evaluated; second, the property tax incidence is discussed; third, the property tax procedure is described, and finally in some of the chapters, a case study of selected municipalities is presented. This standardised approach allows for a comparison of the situation in the individual countries.

Table ofContents

ListofContributors.......................................................................................................4

Preface...............................................................................................................................5

1. Property Tax asaKey Tool forFiscalDecentralisation:

UnfulfilledExpectationsinCentralandEasternEuropeanCountries

LucieSedmihradská....................................................................................................7

1. Property Tax inBelarus

Yuri Krivorotko .........................................................................................................16

1. Property Tax inBulgaria:ACaseStudyofBlagoevgrad

Desislava Stoilova .....................................................................................................30

1. Property Tax inBulgaria:ACaseStudyofSilistra

Nadezhda Bobcheva.................................................................................................57

1. Property Tax in the CzechRepublic

Lucie Sedmihradská and Phillip J. Bryson.............................................................70

1. Land Taxation inEstonia

Viktor Trasberg .........................................................................................................95

1. Property Tax inKosovo

Gani Asllani ............................................................................................................106

1. Property Tax intheRepublicofMoldova:BasisforLocalAutonomy?

BorisMorozov.........................................................................................................127

1. Property Tax andInter-GovernmentalFiscalRelationsinthe Republic ofMoldova

EugeniaBusmachiu................................................................................................151

1. Property Tax inUkraine: To Be,ornottoBe– Is thistheQuestion?

Sergii Slukhai ..........................................................................................................168

1. Property Tax andLocalFinancesinUkraine

Artem Rudyck and Iryna Scherbyna....................................................................185

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