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Attributes of EU property taxation policies: lessons for Greece and Cyprus

dc.contributor.advisorDimopoulos, Thomas
dc.contributor.authorVertsoni, Anastasia
dc.date.accessioned2016-01-12T10:53:15Z
dc.date.available2016-01-12T10:53:15Z
dc.date.issued2015
dc.identifier.urihttp://hdl.handle.net/11728/7045
dc.description.abstractThe objective of this research was to identify whether and where property tax is a suitable tax, identify the ways that this tax can be successful (through legislation and application), compare the property tax regimes of all EU countries and find any correlation with the GDP, identify the problems in Greece and Cyprus immovable property tax system and suggest recommendations that could improve it. European Union offers special challenges because each country has a different definition of land and property, and a different approach to local property taxation. Conducting a legislation overview and statistical data it was found that high income countries have heavier reliance on property taxes with Luxemburg being an exception. Regarding Greece and Cyprus many problems in the property tax system were identified. Among the recommendations for improvement is the reduction of transfer fees, the reduction of the multiple laws for the same subject and the better application of the laws.en_UK
dc.language.isoenen_UK
dc.publisherReal Estate Program, School of Architecture, Land and Enviromental Sciences, Neapolis University Pafosen_UK
dc.rightsΑπαγορεύεται η δημοσίευση ή αναπαραγωγή, ηλεκτρονική ή άλλη χωρίς τη γραπτή συγκατάθεση του δημιουργού και κάτοχου των πνευματικών δικαιωμάτωνen_UK
dc.subjectreal estateen_UK
dc.subjectproperty taxen_UK
dc.subjectEU legislationen_UK
dc.subjectGreeceen_UK
dc.subjectCyprusen_UK
dc.subjecttaxation policiesen_UK
dc.subjectVATen_UK
dc.titleAttributes of EU property taxation policies: lessons for Greece and Cyprusen_UK
dc.typeThesisen_UK


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  • MSc in Real Estate15

    Μεταπτυχιακό στην Εκτίμηση και Ανάπτυξη Ακινήτων

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