TAX TREATMENT OF LAND RESOURCES

Pavlina Ivanova ()
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Pavlina Ivanova: University of Economics - Varna

SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019 CONFERENCE PROCEEDINGS, 2019, issue 1, 93-103

Abstract: Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.

Keywords: agricultural land; taxes; tax policy; municipalities; taxpayers (search for similar items in EconPapers)
JEL-codes: H26 Q15 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vra:pr1911:y:2019:i:1:p:93-103

DOI: 10.36997/SLM2019.93

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