Taxing Immovable Property Revenue Potential and Implementation Challenges

Norregaard, John

doi:10.2139/ssrn.2280635

Cited by 27 publications

(22 citation statements)

References 4 publications

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“…Renewed interest in the property tax has led a number of countries to undertake major property tax reforms in recent years (Norregaard 2013). Five such reforms in OECD countries, two some years ago and three more recent, highlight some of the issues and problems around reforming the tax.…”

Section: Recent Oecd Experiences With Property Tax Reformmentioning

confidence: 99%

“…For example, a country employing market-value assessment may tax single-family residences on the basis of values estimated by what is called the comparable sales method, commercial properties on the basis of values estimated by capitalizing some income stream, industrial properties largely on the basis of their estimated depreciated cost method, and rural properties on the basis of a more or less refined area (value per unit) method. For further discussion of the advantages and disadvantages of different ways of determining the property tax base, see Bird and Slack (2004a) and Norregaard (2013).…”

mentioning

confidence: 99%

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The Political Economy of Property Tax Reform

Slack

Bird

2014

OECD Working Papers on Fiscal Federalism

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Section: Recent Oecd Experiences With Property Tax Reformmentioning

confidence: 99%

mentioning

confidence: 99%

The Political Economy of Property Tax Reform

Slack

Bird

2014

OECD Working Papers on Fiscal Federalism

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“…It has long been noted that local taxes on land and property can avoid some of these shortcomings and that, because land cannot be moved, they are difficult to avoid, can be designed to fall mainly on the wealthy, and are relatively stable against shocks (Norregaard 2013). They are thus less distortionary and less subject to tax competition than consumption or income taxes.…”

Section: Pros and Cons Of Taxes On Land And Other Real Propertymentioning

confidence: 99%

Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection

Ali

Deininger

Wild³

2018

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The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.

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“…& Plimmer, 2011). Land and Building Tax should be able to provide substantial revenue in the tax sector (Norregaard, 2013). Officially in Indonesia, on January 1, 2010 the era of regional autonomy was enacted, in which the central government wanted every region in Indonesia to be able to find its own source of income to finance regional needs or expenditures in administering government and development, which means in that era, regions were really required to be more independent in implementing government and development and not relying on the central government.…”

Section: Introductionmentioning

confidence: 99%

Tax Sustainability: The Effectiveness and Contribution of Land and Building Taxes to Regional Original Revenue in Yogyakarta City, Indonesia

Dari¹

2022

jefms

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The principle of decentralization has been emphasized since the existence of regional autonomy to manage its resources. Various regional regulations that originally had to be approved by the central government in advance, can be set by regional heads independently. With regional autonomy, it is hoped that the investment procedure will be easier so that the potential of the region can be utilized as much as possible to increase Regional Original Revenue (PAD) in the region. Tax revenue is one of the sustainable aspects in order to increase Regional Original Revenue. Land and Building Tax in Indonesia (PBB) has the potential to support regional revenue in order to implement regional autonomy and development. The aims of this study are: (1) to determine the growth of Yogyakarta's land and building tax revenue in 2016-2020, (2) to determine the effectiveness of Yogyakarta's land and building tax revenue based on 2016-2020 clarification, (3) to determine the contribution land and building tax on local revenue of Yogyakarta in 2016-2020. The population in this study is the government of the Yogyakarta City. This study uses a quantitative descriptive method. Data collection techniques through documentation, interviews and observation. The data used in this research is (radom sampling). That is, in this study, it is secondary data, namely data collected from the Regional Assets and Management Agency in the form of reports on the Realization of Land and Building Taxes and Regional Original Revenue (PAD) of Yogyakarta during the 2016-2020 period. Potential land and building taxes and the realization of local revenue. Data were analyzed using effectiveness analysis, and contribution analysis. The results of the study can be concluded (1) The highest land and building tax growth was obtained in 2020 of 116.99% and the lowest growth was obtained in 2018 of 101.87%. (2) Land and building tax revenue in Yogyakarta Municipality based on the clarification of 20216-2020 is very effective. (3) Yogyakarta Municipality's land and building tax revenue contributes less to the Regional Original Income.

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Taxing Immovable Property Revenue Potential and Implementation Challenges

Cited by 27 publications

References 4 publications

The Political Economy of Property Tax Reform

The Political Economy of Property Tax Reform

Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection

Tax Sustainability: The Effectiveness and Contribution of Land and Building Taxes to Regional Original Revenue in Yogyakarta City, Indonesia

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