Republic of Slovenia : Technical Assistance Report-The 2013 Property Tax Act: Evaluation of its Design and the Employed Mass Valuation System.

This report provides to the Ministry of Finance a review of the current mass valuation appraisal system, and further policy directions on improved tax design for a property tax that would not invite Constitutional challenge, especially in respect of tax base definition, tax rate policy, and tax reli...

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Bibliografiska uppgifter
Institutionell upphovsman: International Monetary Fund. Fiscal Affairs Dept
Materialtyp: Tidskrift
Språk:English
Publicerad: Washington, D.C. : International Monetary Fund, 2016.
Serie:IMF Staff Country Reports; Country Report ; No. 2016/053
Länkar:Full text available on IMF
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245 1 0 |a Republic of Slovenia :   |b Technical Assistance Report-The 2013 Property Tax Act: Evaluation of its Design and the Employed Mass Valuation System. 
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500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
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520 3 |a This report provides to the Ministry of Finance a review of the current mass valuation appraisal system, and further policy directions on improved tax design for a property tax that would not invite Constitutional challenge, especially in respect of tax base definition, tax rate policy, and tax relief. These measures combined would broaden the base with less rate discrimination. The mission identified the following key structural problems as to the design of the real property tax and suggested corrective steps with the view to improving collections from property taxes across Slovenia. 
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830 0 |a IMF Staff Country Reports; Country Report ;  |v No. 2016/053 
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