The development of property taxation in the new democracies of Central and Eastern Europe

Within the new democracies of Central and Eastern Europe, radical and far-reaching programmes of reform are taking place. Central to these are the processes of privatisation and decentralisation which require the newly-created tiers of local government to develop their own sources of locally-based r...

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Bibliographic Details
Published inProperty management Vol. 16; no. 3; pp. 145 - 159
Main Authors McCluskey, William J, Almey, Richard, Rohlickova, Alena
Format Journal Article
LanguageEnglish
Published Bradford MCB UP Ltd 01.09.1998
Emerald Group Publishing Limited
Subjects
Decentralization
Democracy
Expenditures
Federal government
Land information systems
Local government
Politics
Property taxes
Reforms
Responsibilities
State court decisions
Tax reform
Taxation
Transition economies
Europe
Property
Central and Eastern Europe
Taxation
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Summary:Within the new democracies of Central and Eastern Europe, radical and far-reaching programmes of reform are taking place. Central to these are the processes of privatisation and decentralisation which require the newly-created tiers of local government to develop their own sources of locally-based revenue. The property tax represents what is, from an international perspective, the most important, stable source of revenue for local government. The majority of the new emerging democracies have introduced or are in the process of introducing ad valorem-based property taxes. This paper begins by focusing on those key elements which are central to the successful implementation of such systems and then gives a brief summary of developments in two transitional countries, namely, Armenia and the Czech Republic.
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
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ISSN:0263-7472
1758-731X
DOI:10.1108/02637479810232952