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 environ...

Full description

Bibliographic Details
Main Authors:	Malme, Jane H., Youngman, Joan M.
Format:	Publication
Language:	English en_US
Published:	Washington, DC: World Bank 2013
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
Online Access:	http://documents.worldbank.org/curated/en/2001/09/1730814/development-property-taxation-economies-transition-case-studies-central-eastern-europe http://hdl.handle.net/10986/14071

id	okr-10986-14071
recordtype	oai_dc
spelling	okr-10986-140712021-04-23T14:03:11Z The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe Malme, Jane H. Youngman, Joan M. Malme, Jane H. Youngman, Joan M. 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 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. 2013-06-20T18:34:18Z 2013-06-20T18:34:18Z 2001-09 http://documents.worldbank.org/curated/en/2001/09/1730814/development-property-taxation-economies-transition-case-studies-central-eastern-europe 0-8213-4983-X http://hdl.handle.net/10986/14071 English en_US WBI Learning Resources; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC: World Bank Publications & Research :: Publication Publications & Research :: Publication Europe and Central Asia
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	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
spellingShingle	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 Malme, Jane H. Youngman, Joan M. The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe
geographic_facet	Europe and Central Asia
relation	WBI Learning Resources;
description	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.
author2	Malme, Jane H.
author_facet	Malme, Jane H. Malme, Jane H. Youngman, Joan M.
format	Publications & Research :: Publication
author	Malme, Jane H. Youngman, Joan M.
author_sort	Malme, Jane H.
title	The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe
title_short	The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe
title_full	The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe
title_fullStr	The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe
title_full_unstemmed	The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe
title_sort	development of property taxation in economies in transition : case studies from central and eastern europe
publisher	Washington, DC: World Bank
publishDate	2013
url	http://documents.worldbank.org/curated/en/2001/09/1730814/development-property-taxation-economies-transition-case-studies-central-eastern-europe http://hdl.handle.net/10986/14071
_version_	1764425094795362304

The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe

Similar Items