On the incidence of real estate taxation

1973 ◽  
Vol 33 (1-2) ◽  
pp. 133-160
Author(s):  
Ewald Nowotny
Keyword(s):  
Real Estate ◽  
Estate Taxation

Real Estate Taxation and Commercial Mortgage Underwriting

1992 ◽  
Vol 23 (5) ◽  
pp. 1162-1173 ◽  
Author(s):  
Leon Shilton ◽  
Walter O'Connor ◽  
John Teall ◽  
James R. Webb
Keyword(s):  
Real Estate ◽  
Estate Taxation ◽  
Mortgage Underwriting

scholarly journals THE LITHUANIAN REAL ESTATE TAXATION SYSTEM IN THE CONTEXT OF ALIEN COUNTRIES

2005 ◽  
Vol 9 (1) ◽  
pp. 17-32 ◽  
Author(s):  
Vida Maliene ◽  
Daiva Cibulskiene ◽  
Virginija Gurskiene
Keyword(s):  
Real Estate ◽  
The United States ◽  
Real Estate Market ◽  
Tax Reforms ◽  
Estate Tax ◽  
The Real Estate ◽  
Estate Taxation ◽  
Real Estate Tax ◽  
Taxation System ◽  
The Impact

The article aims at investigating the Lithuanian real estate taxation system in the context of the taxation system of the United States of America and European countries. The article dwells on the current situation in Lithuania; it introduces the advantages and drawbacks of the system and produces a comparative analysis as against alien countries. Proposals for the refinement of the Lithuanian real estate taxation system are presented on the grounds of the analysis results and alien experience. The article considers real estate tax base, analyses currently actualized tax reforms, and describes the impact of the changes on the real estate market. A number of principal features of real estate tax system commonly intrinsic to all considered countries, such as form of payment, basis of valuation, tax exemption, appeals, tax deductions, are discussed in the article. Analizuojama dabartine bei planuojama priimti nauja nekilnojamojo turto apmokestinimo sistema Lietuvoje, aiškinami naujai siūlomos sistemos privalumai ir trūkumai, atliekama JAV ir Europos šaliu lyginamoji analize. Remiantis gautais analizes rezultatais bei užsienio patirtimi, pateikiami siūlymai Lietuvos nekilnojamojo turto apmokestinimo sistemai tobulinti. Analizuojama nekilnojamojo turto mokesčiu baze, nagrinejamos šiuo metu Igyvendinamos mokesčiu reformos, vertinamas pasikeitimu poveikis nekilnojamojo turto rinkai. Pateikiama keletas pagrindiniu bendru visoms nagrinejamoms šalims nekilnojamojo turto mokesčiu sistemos aspektu ‐ mokejimo pobūdis, vertinimo apmokestinimo tikslais pagrindas, atleidimas nuo mokesčiu, apskundimo galimybes, lengvatos.

scholarly journals IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

2020 ◽  
pp. 108-113
Author(s):  
E. A. Kirova ◽  
A. V. Zakharova ◽  
M. A. Dement’eva
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
System Approach ◽  
Residential Real Estate ◽  
Estate Taxation ◽  
Analysis And Synthesis ◽  
Optimal Mix ◽  
The Russian Federation ◽  
Regulatory Functions ◽  
Fair Assessment

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. The purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, analysis and synthesis, as well as abstraction and generalization have been applied. Conclusions have been made about the need to implement the fundamental principles of taxation by establishing a fair assessment of the value of real estate and the uniformity of the distribution of the tax burden of individuals in the taxation of property owned by them.

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