Publications / Monographs
Property Tax in Economies in Transition: Case Studies
Editor(s): Lucie Sedmihradská
Date: 2010
ISBN: 978-80-89013-49-4
Publisher:
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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
- Property Tax asaKey Tool forFiscalDecentralisation:
UnfulfilledExpectationsinCentralandEasternEuropeanCountries
LucieSedmihradská....................................................................................................7
- Property Tax inBelarus
Yuri Krivorotko .........................................................................................................16
- Property Tax inBulgaria:ACaseStudyofBlagoevgrad
Desislava Stoilova .....................................................................................................30
- Property Tax inBulgaria:ACaseStudyofSilistra
Nadezhda Bobcheva.................................................................................................57
- Property Tax in the CzechRepublic
Lucie Sedmihradská and Phillip J. Bryson.............................................................70
- Land Taxation inEstonia
Viktor Trasberg .........................................................................................................95
- Property Tax inKosovo
Gani Asllani ............................................................................................................106
- Property Tax intheRepublicofMoldova:BasisforLocalAutonomy?
BorisMorozov.........................................................................................................127
- Property Tax andInter-GovernmentalFiscalRelationsinthe Republic ofMoldova
EugeniaBusmachiu................................................................................................151
- Property Tax inUkraine: To Be,ornottoBe– Is thistheQuestion?
Sergii Slukhai ..........................................................................................................168
- Property Tax andLocalFinancesinUkraine
Artem Rudyck and Iryna Scherbyna....................................................................185
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