Property Mass Valuation on Small Markets
The main bases for land taxation are its area or value. In many countries, especially in Eastern Europe, reforms of property taxation, including land taxation, are being carried out or planned, introducing property value as a tax base. Practice and research in this area indicate that such a change i...
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| Format: | Article |
| Language: | English |
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MDPI AG
2021-04-01
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| Series: | Land |
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| Online Access: | https://www.mdpi.com/2073-445X/10/4/388 |