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Impuesto a la tierra

A tax on the amount of land owned.

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Informes e investigaciones
Diciembre 2014
Países Bajos

Het Interdepartementale Beleidsonderzoek (IBO) Agrosector heeft behoefte aan inzicht in de werking van de fiscale faciliteiten voor de agrosector en in de effecten van mogelijke aanpassingen daarvan. Doelstelling van dit project is om de IBO-werkgroep Agrosector inzicht te bieden in de effecten van het draaien aan knoppen van de fiscale regelingen, met name het afschaffen ervan.

Artículos de revistas y libros
Diciembre 2014

Detailed comparative analysis of basic lines of agrarian transformations in China and Russia has been done, its results have been analysed. Not only conceptual differences of the agrarian policy in those countries are demonstrated, but also consequences of concrete political decisions for the development of the branch. The differences are stipulated mainly by two groups of factors.

Agosto 2014

This study focuses on the tax system for
non-subsurface users in Kazakhstan. It takes as given the
tax reform package that the authorities and stakeholders are
designing, but proposes a number of additional steps to be
taken over the next 2-3 years aimed at maximizing the

Cover photo
Artículos de revistas y libros
Enero 2014

Property taxation has a long history of implementation in Dar es Salaam; yet Local Government Authorities (LGAs) ability to raise revenue through property tax has remained low. This article examines various initiatives by the government to develop a functional property tax system capable of generating sufficient revenue for the LGAs.

Documentos de política y resúmenes
Febrero 2013

El autor asegura que  hay contradicciones flagrantes entre el discurso y la práctica del gobierno del presidente Mujica en Uruguay,  poniendo como principal ejemplo que “Los principales referentes del segundo gobierno del Frente Amplio, mediante ejercicios retóricos verdaderamente admirables, intentan enmarcar sus políticas agrarias como parte de la vía al socialismo” mientras que, en la realid

Informes e investigaciones
Documentos de política y resúmenes
Diciembre 2012

The objectives of the study are to provide data which can be compared between economies on a like-for-like basis; to facilitate the benchmarking of tax systems within relevant economic and geographical groupings, which can provide an opportunity to learn from peer group economies; and to enable an in-depth analysis of the results which can be used to help identify good practices and possible re

Documentos de política y resúmenes
Diciembre 2012

Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time.

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