Documento que en primer lugar realiza un breve recorrido histórico sobre el proceso de incorporación de tierras para ser distribuidas mediante el Instituto Nacional de Colonización, señalando la interacción entre Estado y sociedad civil en diferentes etapas, y algunas problemáticas estructurales para su efectiva aplicación. En segundo lugar, se identifican diversas intervenciones en materia de tenencia,…

Este material incluye una breve referencia al marco jurídico que orienta la política de reforma agraria y distribución de tierras, una descripción de la política de tierras en los últimos años, el desempeño del organismo de aplicación de dicha política, el Instituto Nacional de Desarrollo Rural y de la Tierra (INDERT), un recuento de los mecanismos existentes para el acceso a la tierra por parte de…

In the article the questions of the land and real estate taxation, objects’ cadastral and market price, land relations forming and their role in social and economic development of the region are considered.

В статье рассматриваются вопросы налогообложения земли и недвижимого имущества, кадастровой и рыночной цены объектов, формирования земельных отношений и их роли в социально-экономическом развитии региона.

This is the tenth year that the paying
taxes indicator has been part of the World Bank Doing
Business project. The journey over the period of the study
has been an eventful and interesting one and the economic
backdrop continues to present a challenging environment for
governments as they consider their future fiscal policies.
Globalization, the march of technological change, changing
demographic patterns and the persistent challenges that

Based on a multilevel and quantile hedonic analysis regarding the local public bus system and the prices of residential properties in Cardiff, Wales, we find strong evidence to support two research hypotheses: (a) the number of bus stops within walking distance (300–1500m) to a property is positively associated with the property's observed sale price, and (b) properties of higher market prices, compared with their cheaper counterparts, tend to benefit more from spatial proximity to the bus stop locations.

The research aim is to assess taxes transferred to the budgets of local governments and to discuss possibilities for the expansion of tax revenues to be transferred to local government budgets. The research leads to the conclusion that the part of personal income tax deductions in local government budgets should be gradually increased up to 100% determining the personal income tax as local government tax thereafter. This could enhance the possibility to increase the financial independency and to strengthen the income base of local governments.

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. The first of them is the opposite approaches to transforming land relations and the entire system of agrarian relations.

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. Door dit inzicht is de werkgroep beter in staat om onderbouwde beleidsaanbevelingen te doen.

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
benefits of tax neutrality on competitiveness. The first
volume of this report mainly focuses on tax policy: taxes on
labor, capital, and consumption. A draft report on

Paying Taxes 2014 looks at tax regimes
in 189 economies as part of the Doing Business series. The
period covered by the study, 2004 to 2012, has seen the end
of a sustained period of economic growth, a severe recession
and a slow recovery. Governments continue to be under the
pressure balance the need to attract investment and foster
growth while generating tax revenues. This report finds that
governments continue to reform their tax systems despite

The tax-at-a-glance provides an overview
of the tax policy and tax administration system as well as
main trends in tax reform for each Europe and Central Asia
(ECA) country. In the ECA region, two historic transitions
since 1990 (a political transition from totalitarianism
toward democracy and an economic transition from socialism
toward free market systems) required a fundamental change in
the role of the state, from controlling virtually all major