The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe
The transition economies of Central and
Eastern Europe, through the reform process of
decentralization, are now seeking the devolution of fiscal
powers, and responsibilities from central, to local
governments, within financially sustainable environments. To
this end, a system of local budgets, and taxes needs to be
devised, over which local governments may have control.
Thus, this report focuses on the tax on immovable real