Home  Journals  International Accounting  16(148) - 2010 November

Domestic and foreign experience procedure for calculating land tax

Available online: 18 November 2010

Subject Heading: Taxation

JEL Classification: 

Land tax is imposed on the territory of most states and represents a significant portion of the proceeds of the local budget. In this publication we discussed the basic aspects of the land tax and the purpose of its introduction.

Keywords: land tax, payments for land, local taxes, the object of taxation, land, tax period, the reporting period, the tax rate

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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