Property Taxes Within the BRICS States

Marco Salm

Chapter Chapter 3 in Property Tax in BRICS Megacities, 2017, pp 41-185 from Springer

Abstract: Abstract In this chapter brief BRICS states profiles are provided (Sect. 3.1) before expanding on the case studies (Sect. 3.2). All integral elements of the property tax designs of the Brazil, India, and China will be reviewed in this chapter, including those relating both to political decisions (tax base, tax assessment, tax rate) and to administrative practices (tax assessment, billing, collection, and enforcement). Furthermore, exogenous factors are essential, such as the role of urbanization and housing markets. Those factors over which the megacities have only limited control will be reviewed and discussed with focus on property taxation. Rounding of, the chapter closes with a comparative view of both the political decisions and administrative practices within all BRICS states (Sect. 3.3) and outlines the future significance of property taxation in urban BRICS states (Sect. 3.4).

Date: 2017
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DOI: 10.1007/978-3-319-62671-0_3

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