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

February 22, 2016

Preview Citation

Format: Chicago

Republic of Slovenia: Technical Assistance Report-The 2013 Property Tax Act: Evaluation of its Design and the Employed Mass Valuation System, (USA: International Monetary Fund, 2016) accessed November 21, 2024

Summary

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

Subject: Consumption taxes, National accounts, Personal income, Property tax, Revenue administration, Tax incidence, Tax policy, Taxes

Keywords: Africa, Consumption taxes, CR, Discounted cash flow, ISCR, Land tax, Local government, Market value, Personal income, Progressive tax, Property tax, Property tax system, Real property, Real property property tax, Tax burden, Tax incidence, Tax rate, Transfer tax

Publication Details

Pages:

71
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2016/053
Stock No:

1SVNEA2016001
ISBN:

9781498352062
ISSN:

1934-7685

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