The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe
The transition economies of Central and
Eastern Europe, through the reform process of
decentralization, are now seeking the devolution of fiscal
powers, and responsibilities from central, to local
governments, within financially sustainable environments. To
this end, a system of local budgets, and taxes needs to be
devised, over which local governments may have control.
Thus, this report focuses on the tax on immovable real
property, one of the most important local tax options, and,
undertakes comparative analysis of tax policy formulation,
within a context of rapid institutional changes. Case
studies provide insights into the policy debates, and
choices that guide the process of property tax reform, and,
shed light on the entire cycle, from initial impetus, to
resulting legislation, and the subsequent administrative
challenges of assessment, collection, appeal, and review.
Because of the multiple roles of property taxation (as an
instrument of decentralization, an element of property
rights, an adjunct to privatization and restitution, and a
source of revenue), it is appropriate to consider its
development in multiple contexts. Therefore, the cases range
from first generation reformers, i.e., Poland, Estonia,
Slovakia, and parts of the Russian Federation, to later
efforts in the Czech Republic and Armenia. These cases aim
to broaden the understanding of available alternatives, and
their relationship to specific political, legal, and
economic settings.
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Bibliographic Details
| Main Authors: |
Malme, Jane H.,
Youngman, Joan M. |
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| Language: | English
en_US |
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| Published: |
Washington, DC: World Bank
2001-09
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| Subjects: | AUTONOMY,
BUDGET DEFICITS,
CADASTRES,
CITIES,
COMPARATIVE ANALYSIS,
CONSUMPTION TAXES,
DECENTRALIZATION,
DEFICIT SPENDING,
DEVOLUTION,
ECONOMIC GROWTH,
ECONOMIC PERFORMANCE,
ECONOMIC REFORM,
ECONOMIES IN TRANSITION,
EMERGING MARKET ECONOMIES,
EXPENDITURES,
FINANCIAL DATA,
FISCAL DECENTRALIZATION,
FISCAL POLICIES,
FISCAL POLICY,
FISCAL REFORMS,
GOVERNMENT FINANCE,
GROSS DOMESTIC PRODUCT,
HOUSING,
INCOME,
INCOME TAXES,
INSTITUTIONAL CHANGE,
INVENTORY,
LAND ECONOMICS,
LAND TAXATION,
LAND TAXES,
LAND USE,
LAND VALUE,
LAWS,
LEGISLATION,
LEVIES,
LICENSES,
LOCAL BUDGETS,
LOCAL FINANCE,
LOCAL GOVERNMENT,
LOCAL GOVERNMENT BUDGETS,
LOCAL GOVERNMENT FINANCE,
LOCAL GOVERNMENT REVENUES,
LOCAL GOVERNMENTS,
LOCAL OFFICIALS,
LOCAL REVENUE,
LOCAL REVENUE SOURCES,
LOCAL TAXES,
MACROECONOMIC STABILITY,
MARKET PRICES,
MARKET VALUE,
MUNICIPAL BUDGETS,
MUNICIPALITIES,
MUNICIPALITY,
NATIONAL BUDGET,
NATIONAL INCOME,
NATIONAL TAXES,
PERSONAL INCOME TAXES,
POLICY DECISIONS,
PRIVATE PROPERTY,
PRIVATE SECTOR,
PRIVATIZATION,
PRODUCTIVITY,
PROPERTY OWNERSHIP,
PROPERTY RIGHTS,
PROPERTY TAX ADMINISTRATION,
PROPERTY TAX BASE,
PROPERTY TAX POLICIES,
PROPERTY TAX REFORM,
PROPERTY TAX REVENUE,
PROPERTY TAX SYSTEMS,
PROPERTY TAXES,
PROPERTY VALUES,
PROVISIONS,
PUBLIC POLICY,
REAL ESTATE MARKETS,
REGIONAL GOVERNMENTS,
REVENUE SOURCES,
SMALL MUNICIPALITIES,
SOCIAL SERVICES,
SOCIAL WELFARE,
SUBNATIONAL BUDGETS,
SUBNATIONAL GOVERNMENTS,
SUSTAINABLE DEVELOPMENT,
TAX,
TAX COLLECTION,
TAX LAW,
TAX RATES,
TAX REFORM,
TAX REFORMS,
TAX REVENUES,
TAXATION,
TIMBER,
UNFUNDED MANDATES,
URBAN AREAS,
URBAN GOVERNANCE,
URBANIZATION,
UTILITIES,
VALUE ADDED TAXES, |
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| Online Access: | http://documents.worldbank.org/curated/en/2001/09/1730814/development-property-taxation-economies-transition-case-studies-central-eastern-europe
https://hdl.handle.net/10986/14071
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