Holdings: Property taxes in BRICS

Property taxes in BRICS: comparison and a first draft for performance measurement

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Bibliographic Details
Main Author:	Salm, Marco (Author)
Format:	Book
Language:	English
Published:	Speyer Deutsches Forschungsinstitut für Öffentliche Verwaltung Speyer 2014
Series:	FÖV discussion papers 79
Subjects:	Vermögensteuer Besteuerungsverfahren Steuereinnahmen Steuerwirkung Megastadt BRICS-Staaten
Online Access:	Inhaltsverzeichnis Inhaltsverzeichnis
Physical Description:	VIII, 106 Seiten 30 cm

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MARC


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Record in the Search Index

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adam_text	V CONTENTS LIST OF FIGURES VII LISTOFTABLES VII ABSTRACT 1 1. BACKGROUND 1 1.1 SCOPE OF STUDY 4 1.2 METHODOLOGY 5 1.3 TERMINOLOGY 7 2. ANALYTICAL FRAMEWORK: THEORETICAL INSIGHT ON THE PROPERTY TAX 8 2.1 THEORETICAL BACKGROUND 9 2.1.1 THE PROPERTY TAX AS DECENTRALIZED TAX 9 2.1.2 INCIDENCE OF THE PROPERTY TAX 13 2.1.3 LOCAL FINANCE CRITERIA FOR A RATIONAL DECENTRALIZED TAX 18 2.2 STYLIZED FACTS OF THE PROPERTY TAX 21 2.2.1 PROPERTY TAX BASE 21 2.2.2 EXEMPTIONS AND EXCLUSIONS 21 2.2.3 PROPERTY TAX ASSESSMENT 23 2.2.4 TAX RATES 26 2.2.5 IDENTIFICATION, ASSESSMENT, BILLING, COLLECTION, ENFORCEMENT 29 2.2.6 PROPERTY TAX PERFORMANCE RATIOS 31 2.2.7 REVENUE MOBILIZING MODEL 32 2.2.8 REASONS FOR PROPERTY TAX FAILURE 33 2.3 SUMMARY: BENEFITS AND GAINS AND ASSESSMENT OF PROPERTY TAX 34 3. PROPERTY TAXES WITHIN THE BRICS STATES 37 3.1 COUNTRY PROFILES 38 3.3.1 BRAZIL 40 HTTP://D-NB.INFO/1070042323 VI 3.1.2 RUSSIA 42 3.1.3 INDIA 44 3.1.4 CHINA 45 3.1.5 SOUTH AFRICA 48 3.2 COMPARATIVE VIEW ON STYLIZED FACTS OF THE PROPERTY TAX IN BRICS 50 3.2.1 TAX POLICY DECISIONS 51 3.2.2 ADMINISTRATIVE PRACTICES 56 3.3 RISING ROLE OF CITIES: PROPERTY MARKETS AND PROPERTY TAX 60 3.4 SUMMARY: BRICS PROPERTY TAX SYSTEMS 66 4. SUMMARY AND FURTHER RESEARCH OUTLINE 70 REFERENCES 75 AL: PROPERTY TAXES AND OTHER TAXES ON LAND AND BUILDINGS 83 A2: PROPERTY TAX RATES (AND OTHER RATES) 89 A3: PARAMETERS FOR INTER-MUNICIPAL (BRICS) COMPARISON 94
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indexdate	2024-07-10T07:23:55Z
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physical	VIII, 106 Seiten 30 cm
publishDate	2014
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spelling	Salm, Marco Verfasser (DE-588)1032220511 aut Property taxes in BRICS comparison and a first draft for performance measurement Marco Salm Speyer Deutsches Forschungsinstitut für Öffentliche Verwaltung Speyer 2014 VIII, 106 Seiten 30 cm txt rdacontent n rdamedia nc rdacarrier FÖV discussion papers 79 Vermögensteuer Besteuerungsverfahren Steuereinnahmen Steuerwirkung Megastadt BRICS-Staaten FÖV discussion papers 79 (DE-604)BV019574935 79 B:DE-101 application/pdf http://d-nb.info/1070042323/04 Inhaltsverzeichnis DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028779083&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Salm, Marco Property taxes in BRICS comparison and a first draft for performance measurement FÖV discussion papers
title	Property taxes in BRICS comparison and a first draft for performance measurement
title_auth	Property taxes in BRICS comparison and a first draft for performance measurement
title_exact_search	Property taxes in BRICS comparison and a first draft for performance measurement
title_full	Property taxes in BRICS comparison and a first draft for performance measurement Marco Salm
title_fullStr	Property taxes in BRICS comparison and a first draft for performance measurement Marco Salm
title_full_unstemmed	Property taxes in BRICS comparison and a first draft for performance measurement Marco Salm
title_short	Property taxes in BRICS
title_sort	property taxes in brics comparison and a first draft for performance measurement
title_sub	comparison and a first draft for performance measurement
url	http://d-nb.info/1070042323/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028779083&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV019574935
work_keys_str_mv	AT salmmarco propertytaxesinbricscomparisonandafirstdraftforperformancemeasurement

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