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

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 reli...

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Corporate Author: International Monetary Fund Fiscal Affairs Dept
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2016, 2016
Series:IMF Staff Country Reports
Subjects:
Tax
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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
Physical Description:71 p.
ISBN:1498352065
9781498352062