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Local Tax Policy in Central and Eastern Europe

- Property Taxation and Municipal Finance

Local Tax Policy in Central and Eastern Europe

- Property Taxation and Municipal Finance
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This book navigates the complexities of local real estate taxation in the dynamic region of Central and Eastern Europe, providing a meticulous analysis of the diverse approaches taken across the region. From Poland to Hungary, Romania to the Czech Republic, this book explores the historical roots and evolution of local real estate tax, its importance in municipal fiscal policy and its impact on communities.

This book analyses the motives and models used by municipal authorities in their calculations around real estate tax and considers whether they are primarily a fiscal tool, related to budget revenues, or stimulants for future growth aimed at boosting local socio‑economic development. It also explores whether municipalities compete with neighbouring entities on taxation and the extent to which the political cycle and the meeting of voter demands and expectations play a role.

This book will be of great interest to readers in public economics and finance, taxation policy and law, local government and the CEE region more broadly.

The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license.

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This book navigates the complexities of local real estate taxation in the dynamic region of Central and Eastern Europe, providing a meticulous analysis of the diverse approaches taken across the region. From Poland to Hungary, Romania to the Czech Republic, this book explores the historical roots and evolution of local real estate tax, its importance in municipal fiscal policy and its impact on communities.

This book analyses the motives and models used by municipal authorities in their calculations around real estate tax and considers whether they are primarily a fiscal tool, related to budget revenues, or stimulants for future growth aimed at boosting local socio‑economic development. It also explores whether municipalities compete with neighbouring entities on taxation and the extent to which the political cycle and the meeting of voter demands and expectations play a role.

This book will be of great interest to readers in public economics and finance, taxation policy and law, local government and the CEE region more broadly.

The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license.

Produktdetaljer
Sprog: Engelsk
Sider: 126
ISBN-13: 9781032869391
Indbinding: Hardback
Udgave:
ISBN-10: 1032869399
Udg. Dato: 17 jan 2025
Længde: 15mm
Bredde: 223mm
Højde: 147mm
Forlag: Taylor & Francis Ltd
Oplagsdato: 17 jan 2025
Forfatter(e) Agnieszka Bem, Pawel Felis, Milena Kowalska, Leszek Patrzalek, Elzbieta Malinowska-Misiag, Michal Bernardelli, Jaroslaw Olejniczak


Kategori Offentlige finansregnskaber


ISBN-13 9781032869391


Sprog Engelsk


Indbinding Hardback


Sider 126


Udgave


Længde 15mm


Bredde 223mm


Højde 147mm


Udg. Dato 17 jan 2025


Oplagsdato 17 jan 2025


Forlag Taylor & Francis Ltd

Kategori sammenhænge