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Property taxes are one of the traditional revenue sources for most governments of the world, and have existed for a very long time. The tax is collected at different administration levels, ranging from the national to the federal to the state/county/region to the municipality. According to a United Nations Human Settlements Program report, property tax is widely implied and generally accepted to be a combined assessed value of land, buildings that it contains and any improvements made thereto (UN-HABITAT 2011a). Excluding the notion of land value taxation, property tax attempts to generate revenues from structures and land improvements, although the latter part has given rise to debates on its fairness. In the developed countries property tax is usually ad valorem, or market value based, since this is considered to be fairer than other methods. This paper categories various types of property types as they are applied in different nations, with special emphasis on the EU region.

Intro -- Series Editor's Preface: The Year 2020-A Historic Choice of Economic Transformation and Upgrading -- Contents -- About the Authors -- List of Figures -- List of Tables -- 1 Introduction -- 1.1 New Stage and New Challenges for China to Achieve Its Strategic Goal of Modernization and an Inevitable All-Round Reform -- The Requirement of the Times to Continue to Promote Economic and Social Transition Under the Concept of "Modern National Governance" -- The Realistic Need for Fiscal and Tax Reform to Support Comprehensive Reform Under the New Normal of Economic Development -- 1.2 Philosophical Thinking and Path Choice for Linking the Strategic Goals of Modernization with Inclusive Growth -- Strategic Thinking and "China's Choice" from a Strategic Perspective -- The Illusion of "Government Can Do Everything" Is False, and the Process of "Welfare Catch-Up" Is Difficult to Avoid Haste -- The Rational Premise of Fiscal and Taxation Services: "Let the Market Fully Play Its Role" -- 1.3 Support for Comprehensive Reform of Public Finance: Review and Prospect -- Landmark Significance and Historic Contribution of Tax Distribution Reform in 1994 -- The Tax Distribution System Should Be Consistent with the Market Economy -- A Complete and Accurate Understanding of Several Important Points That Should Be Clarified in the Tax Distribution System -- The Proposal of Public Finance and the Construction of Public Finance System -- 1.4 The International Practice of Tax Distribution System and Reference to China -- The Basic Situation of the US Tax Distribution System -- Basic Situation of German Tax Distribution System -- Basic Information of Japan's Tax Distribution System -- Inspiration from Tax Distribution System of Market Economy Countries -- Overview of Fiscal and Tax Management Systems of the Republic of Korea and Hong Kong, China.

This study aims to scrutinize the change of public revenue systems of the EU-15 between 1980 and 2016. The share of consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU countries via indirect taxation. In this study I use panel data analysis, in order to analyze the impact of global financial crisis on depreciated tax revenues in most of the member states. Political integration and global financial crisis reduce national tax revenues and this revenue loss differs due to tax system asymmetries among member states. Although indirect taxation is an easy way of compensating revenue loss for indebted countries, this type of public finance damages stability of tax revenues in long run.

This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it - through informatization. The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects - individuals and organizations alike -, ensuring a broad range of practical applications.

"One in a series of publications on government in Illinois." ; Cover title. ; Mode of access: Internet.

This textbook explores a number of critical issues related to the design and operation of tax systems around the world. Drawing upon a wealth of literature, it compares and contrasts modern tax systems in developed and developing countries, identifying factors that suggest they are converging and others that continue to distinguish them.

From 2018, the government of the Republic of Lithuania intends to include the agricultural sector in the common Lithuanian taxation system. However, there is no scientific research on the effects of this tax reform on the viability and competitiveness of farmers. This could lead to the risks of not solving existing problems as well as creating new ones and causing stress among agricultural enterprises, farmers and other businesses. The paper aims to submit proposals for the improvement of the farmer taxation system. In order to investigate the theoretical aspect of the classification of taxation systems, applicable taxation systems on farmers in different countries and existing problems of these taxation systems, systemic analysis and synthesis of theoretical insights of foreign and local scientific literature have been applied. The results of the theoretical research will assist in identifying what structure of taxation system for farmers should be applied in Lithuania.

From 2018, the government of the Republic of Lithuania intends to include the agricultural sector in the common Lithuanian taxation system. However, there is no scientific research on the effects of this tax reform on the viability and competitiveness of farmers. This could lead to the risks of not solving existing problems as well as creating new ones and causing stress among agricultural enterprises, farmers and other businesses. The paper aims to submit proposals for the improvement of the farmer taxation system. In order to investigate the theoretical aspect of the classification of taxation systems, applicable taxation systems on farmers in different countries and existing problems of these taxation systems, systemic analysis and synthesis of theoretical insights of foreign and local scientific literature have been applied. The results of the theoretical research will assist in identifying what structure of taxation system for farmers should be applied in Lithuania.