Home  Journals  Finance and Credit  2(338) – 2009 January

Property taxes in Byelorussia: is harmony in the post-soviet area achieved?

Available online: 20 August 2009

Subject Heading: Foreign experience

JEL Classification: 

The article describes property taxes in the Republic of Belarus. It touches upon the specifics of formation of these taxes in local budgets, analysis of mobile and property taxes in local budgets, issues of introduction of land cadastral valuation and its effect on property taxation, property tax activation reserves, issues of property tax harmonization in budget systems of a number of post-socialist countries: Byelorussia, Russia, Ukraine, Kazakhstan. Main obstacles on the way of property tax development as well as ways of surmounting thereof in the context of financial decentralization are considered.

Keywords: property, taxes, analysis, financial decentralization

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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