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Theories and philosophy of property taxation
Since its birth, property taxation has been a major source of revenue. Taxation in general, is an important conduit to generate revenue and also a tool to redistribute wealth. It can act as a tool to manage land use, urban ...
A proposal of a mass appraisal system in Greece with CAMA system. Evaluating GWR and MRA techniques. The case study of Thessaloniki Municipality.
(Editorial Manager® and ProduXion Manager® from Aries Systems Corporation, 2015)
As stated on Dimopoulos et al (2014) property tax in Greece is levied since 1985 not on Market Values but on the “objective value” of the properties as it is defined by the Ministry of Economics. It forms a non-flexible ...
Introducing local property tax for fiscal decentralization and local authority autonomy
Charles Tiebout (1956), in his work “A Pure Theory of Local Expenditures”, provides a vision of the workings of the local public sector, acknowledging many similarities to the features of a competitive market, however ...
The General Valuation 2013 in Cyprus: Experiences and Good Practices
The General Valuation has a very significant role to play in Cyprus’ economic environment because it forms the basis by which all property taxes are levied. It is considered as a very important land management tool, as ...
Overview of property taxation systems
Property taxes are one of the traditional revenue sources for most governments of the world, and have existed for a very long time. The tax is collected at different administration levels, ranging from the national to the ...