Lax aspects in case of a property as a subject of taxation
dc.abstract.en | A property tax is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a fede- rated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mort- gage value. | |
dc.affiliation | Administracji i Nauk Społecznych | |
dc.contributor.author | Tomasz Wołowiec | |
dc.date.accessioned | 2024-07-22T08:42:11Z | |
dc.date.available | 2024-07-22T08:42:11Z | |
dc.date.issued | 2017 | |
dc.description.number | 2 | |
dc.description.volume | 14 | |
dc.identifier.issn | 2367-4555 | |
dc.identifier.uri | https://repo.akademiawsei.eu/handle/item/518 | |
dc.language | en | |
dc.pbn.affiliation | economics and finance | |
dc.relation.ispartof | Globalization, the State and the Individual : international scientific journal | |
dc.rights | ClosedAccess | |
dc.subject.en | property | |
dc.subject.en | taxation | |
dc.subject.en | subject and object of taxation | |
dc.title | Lax aspects in case of a property as a subject of taxation | |
dc.type | ReviewArticle | |
dspace.entity.type | Publication |
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