Replacing the combined Tax on Land and Buildings with a simplified Land Value Tax in the Federal Republic of Germany : Zamenjava kombiniranega davka na zemljišče in stavbe z enostavnim davkom na vrednost zemljišča v Zvezni Republiki Nemčiji

Geodetski Vestnik

关键词: land tax;    land value tax;    standard land value;    assessed value of property;    land tax assessment basis;    land tax rating;    davek na nepremičnine;    davek na vrednost zemljišča;    obdavčljiva vrednost nepremičnine;    davčna osnova davka na nepremičnine;    odmera davka na nepremičnine;   

DOI  :  

来源: DOAJ

【 摘 要 】

In early 2004, the finance ministers of Bavaria and Rhineland-Palatinate put forward a new model for assessing land tax. The model envisages the abolition of the current Land Tax A (tax on agricultural and forestry enterprises); Land Tax B (developed/ developable real estate) is in future to comprise a flatrate tax on the buildings and a more up-to-date and realistic taxation of the land value based on the standard land value. Nevertheless, the question still remains: Why not go one step further and replace this ‘combined tax on land and buildings’ with a simple ‘land value tax’?

【 授权许可】

Unknown