Search
Now showing items 1-6 of 6
Theories and philosophy of property taxation
(2015)
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 ...
Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques
(SPIE, 2014-04-07)
This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real
property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land ...
Overview of property taxation systems
(2015-10)
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 ...
The General Valuation 2013 in Cyprus: Experiences and Good Practices
(FIG-OICRF, 2015)
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 ...
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
(SPIE, 2015)
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 ...