|
Program Overview |
Thursday, May 15, 2008 1:30 PM - 3:30 PM |
V. Working Group on Public Sector Finance and Accounting |
Session 1 |
Room |
Meeting Room F3 |
Related to |
V. Working Group on Public Sector Finance and Accounting |
Chair: |
Mihaly Lados, Centre for Economic and Regional Studies, Budapest, Hungary |
WG Programme Coordinators: |
|
Lucie Sedmihradska, University of Economics of Prague, Prague , Czech Republic Mihaly Lados, Centre for Economic and Regional Studies, Budapest, Hungary
|
In all CEE and CIS countries where the transformation of the planning economy has phased some rates of decentralisation of the state, the improvement of local fiscal capacity has become an emerging issue. Tax on immobile property is the most widely utilised local government revenue across the Anglo-Saxon World including the countries of the Commonwealth. Nothing surprising on that the World Bank, OECD and the different aid programs’ (US Aid, Canadian Aid, British Know-how Fund) studies have proposed to develop an ad valorem property tax system as a fundamental basis of local revenues over the period of the last 15 years. Based on the strong property tax tradition of those countries, they are right. However, no significant changes in the use of property tax in the CEE and CIS countries and that tax if it levied at all, remained marginal. This situation raises the question how can more efficient such tax in a quite different historical and cultural background. To study such taxes may help to assume the local revenue potential from these taxes but it may also identify the main barriers of a more effective use of these taxes in the cited countries. |
Speakers: Wladyslaw Brzeski, Krakow, Poland Topic: Property Taxation in Local Finance Reforms of Transition Countries - conceptual framework and the case of Poland
Papers:
Paper: The Property Tax and Local Finance in the Czech Republic Author(s): Lucie Sedmihradska, University of Economics of Prague, Prague , Czech Republic Phillip Bryson, Brigham Young University, Provo, Utah, United States Presenter(s):
Paper: Property taxation in Hungary: Time to change Author(s): Mihaly Lados, Centre for Economic and Regional Studies, Budapest, Hungary Presenter(s):
Paper: Land taxation in Estonia: 1997-2007 Author(s): Viktor Trasberg, University of Tartu, Tartu, Estonia Presenter(s):
|
|
|