Easy on-line access
to country-specific information, including:
- Property Tax System
- Number of Properties
- Legislation
- Property Subject to Taxation
- Property Exempt from Taxation
- Key Economic Indicators
- Assessment Value Standard
- Level of Government Responsible
for Assessment - Level of Government Responsible
for Taxation - Assessment Process
- Property Tax Calculations
- Reporting and Compliance Requirements
- Property Registration
- Property Tax Payments
- Appeal Process
Main Page
From Iptipedia
(Difference between revisions)
Jannaadmin (Talk | contribs) |
Jannaadmin (Talk | contribs) |
||
| Line 4: | Line 4: | ||
* Australia – 3 states | * Australia – 3 states | ||
| - | ** Northern Territory | + | ** [[Northern Territory]] |
| - | ** New South Wales | + | ** [[New South Wales]] |
| - | ** Western Australia | + | ** [[Western Australia]] |
* [[Belgium]] | * [[Belgium]] | ||
* [[Brazil]] | * [[Brazil]] | ||
| - | * Chile | + | * [[Chile]] |
| - | * Czech Republic | + | * [[Czech Republic]] |
| - | * England and Wales | + | * [[England and Wales]] |
| - | * Finland | + | * [[Finland]] |
| - | * France | + | * [[France]] |
| - | * Germany | + | * [[Germany]] |
| - | * Japan | + | * [[Japan]] |
| - | * Netherlands | + | * [[Netherlands]] |
| - | * Peoples’ Republic of China | + | * [[Peoples’ Republic of China]] |
| - | * Poland | + | * [[Poland]] |
| - | * Russia | + | * [[Russia]] |
| - | * Sweden | + | * [[Sweden]] |
Various aspects of the property tax practices were explored including: | Various aspects of the property tax practices were explored including: | ||
Revision as of 18:44, 2 October 2007
Project Description
This paper reports on the research completed into the property tax practices of the following countries.
- Australia – 3 states
- Belgium
- Brazil
- Chile
- Czech Republic
- England and Wales
- Finland
- France
- Germany
- Japan
- Netherlands
- Peoples’ Republic of China
- Poland
- Russia
- Sweden
Various aspects of the property tax practices were explored including:
- Legislative provisions including basis of property tax system and assessment value standard.
- Level of government responsible for property assessment and taxation.
- The nature of the assessment process
- Range of property taxes in the various taxing jurisdictions.
- Reporting and compliance requirements
- Types of taxes based on property value
- Level of taxation
- Appeal process
- Local practices
- Comments on each property tax system
In total 25 different aspects of the property tax system were covered and the results are reported in two different formats:
- The information for each country.
- Results for each question compared to the other countries.
Resources
The compilation of this data was made possible through the following resources:
- Members of IPTI
- World Bank Reports
- Lincoln Institute of Land Policy : Comparative analysis of Property Taxes in Latin America
- Federal Land Cadastre Service of Russia: Land (Real Estate) Mass Valuation Systems for Taxation Purposes in Europe
- Bird R.M and E. Slack: International Handbook on Land and Property Taxation
- AEC-International
MediaWiki has been successfully installed.
Consult the User's Guide for information on using the wiki software.
Getting started
Let's test some data entry - YAY it works
