Mass assessment as a component of the land taxation system

A. Koshel
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A. Koshel: National University of Life and Environmental Sciences of Ukraine

Balanced Nature Using, 2016, vol. 4, issue 3, 156-159

Abstract: This paper deals with analysis of mass appraisal in the context of taxation system of land and real estate. The author investigates economic sense of the real estate tax and property tax. The author suggests to use the term «current market value» as the name of market-based instruments for determining the value of lan

Keywords: mass assessment; taxation; land plots; market value; real estate (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:bnu:journl:v:4:y:2016:i:3:p:156-159

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