Property Taxation: Issues in Implementation
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Authors
Kitchen, Harry
Date
2005
Type
working paper
Language
en
Keyword
Alternative Title
Abstract
Property taxation is the backbone of municipal finance in a number of developed countries. Over the years, however, it has not been without controversy on a number of implementation issues. For example, discussion has often emerged over the role that property taxes should play in financing municipal services. This is discussed in part B of this paper. Part C covers a number of implementation issues on such things as identifying taxable properties, choosing an appropriate tax base, setting up a proper assessment system and establishing property tax rates. Part D briefly summarizes the current and proposed property tax system in Russia and offers suggestions for improving it to achieve greater efficiency, accountability and
fairness in the implementation of a property tax system.
Description
© 2005 IIGR, Queen’s University
Citation
Publisher
Queen's University Institute of Intergovernmental Relations