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  • Legislation
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  • Assessment Value Standard
  • Level of Government Responsible
    for Assessment
  • Level of Government Responsible
    for Taxation
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  • Reporting and Compliance Requirements
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This paper reports on the research completed into the property tax practices of the following countries.
This paper reports on the research completed into the property tax practices of the following countries.
<ul>
<ul>
-
<li>Australia – 3 states</li>
+
<li>[[Australia – 3 states]]</li>
<li>Belgium</li>
<li>Belgium</li>
<li>Brazil</li>
<li>Brazil</li>

Revision as of 15:52, 30 September 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:

  1. The information for each country.
  2. Results for each question compared to the other countries.

Resources
The compilation of this data was made possible through the following resources:

  1. Members of IPTI
  2. World Bank Reports
  3. Lincoln Institute of Land Policy : Comparative analysis of Property Taxes in Latin America
  4. Federal Land Cadastre Service of Russia: Land (Real Estate) Mass Valuation Systems for Taxation Purposes in Europe
  5. Bird R.M and E. Slack: International Handbook on Land and Property Taxation
  6. AEC-International

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