Problems Related to Tax Assesment in Real Estate Tax and Suggestions

HACIKÖYLÜ C., HEPER F.

MALIYE DERGISI, sa.158, ss.1-14, 2010 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Basım Tarihi: 2010
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.1-14
  • Anahtar Kelimeler: Real Estate Tax, Tax Assesment, Valuation Problem
  • Anadolu Üniversitesi Adresli: Evet

Özet

Valuation and taxation of real assets are considered important issues in developed countries. Particularly, with the rapid urbanization, there are constant increases in the values of the real estate. However, these increases are not reflected in the real estate taxes. The problem here is to set the true and realistic value of the properties subjected to taxation. Even though, this problem is still experienced in developed countries, it is more frequent in developing countries.