En effet, la taxe de transaction sur la proprieté foncière soulève au Burundi une problématique à la fois économique et juridique. L’importance de la question est économique comme l’économie burundaise repose sur l’agriculture et l’élevage et plus de 90% de la population burundaise dépend directement des ressources tirées de la culture de la terre.

According to the Constitution adopted on 12 November 1995, Azerbaijan is a democratic, secular, unitary republic based on the rule of law. The country is governed by the president, who is directly elected for a seven-year term by popular vote. Azerbaijan’s vast oil reserves attract foreign investment into the country’s economy. Several major oil contracts have been signed since 1994.

Land Portal and the Council for Scientific and Industrial Research (CSIR) have collaborated on this project designed “…to uncover, democratize and improve the land data and information ecosystem in South Africa” (Land Portal Foundation, 2019). This is one of a number of State of Land Information (SoLI) projects in an international process covering a number of countries. The first part of the project involved in-country teams scoping the information landscape (resulting in this report).

According to Italian legislation for a particular type of real property—lands/areas subject to buildability, but not yet currently buildable—there is a problem related to their “qualification”, or whether or not they must be considered buildable for the purposes of their recurrent taxation. These potentially buildable (POBU) areas, that were previously zoned as “agricultural”, have been rezoned as “general urban planning instruments/regulations” (the General Urban Development Plans or variances, which regulate land governance), whose approval path has yet to be concluded.

Economists argue that land rent taxation is an ideal form of taxation as it causes no deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper revisits the case of land taxation for developing countries. We first provide an up-to-date review on land taxation in development countries, including feasibility and implementation challenges. We then simulate land tax reforms for Rwanda, Peru, Nicaragua and Indonesia, based on household surveys.

The paper addresses the issue of dissatisfaction related to spatial management in rural areas illustrated with an example of southern Poland. In this region, the spatial structure of rural areas is poor, which results, e.g., from substantial fragmentation and scattering of land. Additionally, the Land and Property Register, also known as the real property cadastre for the area is not up to date, and fails to meet social expectations, in particular those regarding the ownership title.

The article analyses the dynamics of land payments in Samara region of Volga Federal district of the Russian Federation. The aim of the study is to analyse the changes of land payments (land tax and leasehold payment) from the beginning of the land reform in the time period from 1992 to 2014, which could be divided into the following periods: formation of land payments system (1995−1998); period of slow growth of payments (1999−2002); period of rapid growth with recession and further compensation (2003−2007), and rapid sustainable growth (2008−2014).

Taking into consideration all the data of collectibility of land payments (land tax and rent), the dependence of collectibility of land payments on economic and geographical factors is analysed in municipalities of the Samara region. The factors are defined with the help of mathematical methods, which are closely associated with payments growth from the land area of a municipality and the number of residents. The dependence simulation of the level of land payments on geographical and demographic characteristics has been implemented in a municipality.

Utilised agricultural area is one of the most important natural resources in Latvia, which provides population with food and promotes the operation of agricultural companies. Unfortunately, appropriate land management is a problem for the majority of agricultural land owners, thereby adversely affecting the efficiency of resource use and increasing possibilities for the resource depletion. Constantly new solutions are searched for in Latvia to avert inefficient use of utilised agricultural areas and reduction of land as resource.

This paper discusses contradiction between theoretical preferences for using land as an object of taxation and modest revenues collected through property taxes imposed on agricultural and forest land. The paper starts with a summary of specificities of the land as an object of the property tax; then, classical economists’ preferences for the wide use of the land tax are confronted with the comparative research finding numerous examples of exemptions and favorable treatment enjoyed by agricultural and forest land.