Suchergebnisse

The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and

Assigning recurrent taxes on immovable property to cities, municipalities, and rural districts is a common practice around the world. The Republic of Ireland is no different, with its annual taxes on real property assigned to local government. Following the 2008 financial crisis and the austerity era that ensued, Ireland's property taxes underwent major reform, most notably the design and implementation of a new residential property tax 35 years after abolition of the previous system of 'rates' on residential properties. In this paper the new or different features of Ireland's residential property tax are outlined, including the use of self-assessment and valuation bands, innovative payment methods and also the multiple compliance mechanisms for taxpayers. While recognising the importance of country-specific and local circumstances in property tax design, the paper concludes that elements of Ireland's new residential property tax have potential lessons for other jurisdictions contemplating similar tax reform. These relate to the key tax principles of simplicity and public acceptability, and on specific design features of assessment and valuation, and collection and compliance.

The scientific approaches to the realization of immovable property are considered in the paper. The provisions of foreign legislations, which contain the concept of immovable property, are analysed. The comparison study of these provisions is offered.

The existing legislation for determining the seismic design parameters, which is used in Serbia, is defined by the "Code on technical norms for construction of buildings in seismic areas" ("Sl. List SFRJ" no. 31/81), and its amendments and amendments to ("Sl. List SFRJ" no. 49/82, 29/83, 21/88 and 52/90), as well as Code on technical standards for remediation, strengthening and reconstruction of building structures damaged in earthquakes and for reconstruction and revitalization of building structures ("Sl .List SFRY", no. 52/85). In addition to this Code, the "Yugoslav collection of regulations and standards for building construction" (Book 1, 1995), is in use as well as recommendations "Eurocode 8" (2004). The above mentioned normatives are related to the seismic risk prevention for the newly constructed buildings or their revitalization, and all of them obey to no collapse requirement. Within them, all structures are grouped into appropriate categories comprising allowed seismic risk in their service life. However, in our environment there are many structures of immovable cultural heritage representing unique documents for current and future researchers. Having in mind their uniqueness and irreparable loss in the event of their destruction it is necessary to take all required actions in order to protect them in the event of an earthquake. In time, immovable cultural property and its importance exceeded the scope of the categories that could be attributed to them according to the official regulations and entered the category of structures of higher importance. Since the importance of immovable cultural heritage structures implies greater structural resistance to seismic actions it is necessary to amend the existing legislation on seismic construction and define a separate category for historic buildings. Within the listed categories of structures it is necessary to introduce two subgroups: structures of great significance and structures of extreme significance. All new solutions within regulations of seismic ...