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En studie om fastighetstaxeringssystem : -Vad kan Sverige lära av England och WalesVestby, Joel, Storm, Henrik January 2013 (has links)
According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system. Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system. In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value. The tax is annually estimated based on what local authorities calculate on how much that is expected for the cost of local services. The Swedish property tax system is separated in several respects in relation to the English and Welsh, but Sweden can learn from England and Wales in several aspects. English and Welsh account of how property taxes are used can easily be seen on the local authorities' websites. Fees for deliberately withholding information regarding property declaration may provide a more accurate picture of the property value. Sweden put more resources on valuation whereas England’s and Wales’s resources are devoted to calculating and reporting tax. / Enligt uppdragsgivaren Lantmäteriet saknas aktuell information gällande andra utvecklade fastighetstaxeringssystem. Informationen är nödvändig för att kunna analysera effektiviteten och utveckla det svenska systemet. Syftet med denna studie är att bidra med förbättringsförslag till utveckling av det svenska fastighetstaxeringssystemet genom en undersökning av Englands och Wales fastighetstaxeringssystem. Använda metoder är: (1) en litteraturstudie där Englands och Wales värderingsmetodik samt organisation gällande fastighetstaxering studeras; (2) en intervju med uppdragsgivaren på Lantmäteriet gällande aktuella problem med svenska fastighetstaxeringssystemet; (3) intervju med kontaktpersonen på Valuation Office Agency gällande det engelska och walesiska fastighetstaxeringssystemet. I England och Wales finns det två olika kommunala fastighetsskatter, Council Tax och Rating. Alla bostäder inkluderas i Council Tax och kommersiella fastigheter eller del av fastigheter inkluderas i Rating. Council Tax är baserat på bostadens marknadsvärde och Rating baseras på den kommersiella fastigheten eller del av fastighetens aktuella hyresvärde. Årligen bedöms skattens storlek med hänseende av summan de lokala myndigheterna förväntas spendera på samhällstjänster. Det svenska fastighetstaxeringssystemet skiljer sig i flera hänseenden gentemot det engelska och walesiska, dock kan Sverige lära av England och Wales i flera aspekter. Englands och Wales redovisning av hur fastighetsskatten används kan enkelt ses på de lokala myndigheternas hemsidor. Avgifter vid medvetet undanhållande av uppgifter gällande fastighetsdeklaration kan ge en mer rättvis bild av fastighetens värde. Sverige lägger mer resurser på värderingen medan Englands och Wales resurser läggs på kalkylering och redovisning av skatten.
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40 anos de finanças municipais no Brasil / 40 years of municipal finance in BrazilZimmermann, Gustavo, 1950- 06 September 2009 (has links)
Orientador: Carlos Américo Pacheco / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-17T04:44:46Z (GMT). No. of bitstreams: 1
Zimmermann_Gustavo_D.pdf: 1939316 bytes, checksum: 950886ef302cb42ad6c2a8915bdd7eae (MD5)
Previous issue date: 2009 / Resumo: Esse trabalho é dedicado às finanças públicas municipais e tem como fio condutor a evolução do sistema tributário brasileiro, de seus primeiros arranjos coloniais aos dias atuais. Objetiva, por um lado, reunir elementos históricos das finanças dessa esfera de governo e, por outro, identificar e analisar os precedentes do desenho tributário vigente e destacar algumas de suas características e problemas atuais. Nesse percurso se procurou juntar diversas experiências do autor, buscando contribuir com o registro da trajetória e dos fenômenos da política fiscal dos municípios no Brasil nas últimas décadas do século passado. Da longa caminhada se constatou que as mudanças tributárias, contemplaram novas correlações de força ou necessidades econômicas, mas sempre conservaram elementos dos arranjos anteriores. Assim, apesar da esfera municipal ter sido a verdadeira origem do direito tributário brasileiro e ter sido muito variada suas possibilidades de arrecadação, a história da tributação municipal no Brasil é a história da crescente prevalência das fontes tributárias urbanas sobre as rurais e do esvaziamento de seu potencial de arrecadação em favor das esferas superiores de poder. Com a intensificação da urbanização, a cada nova reformulação, mais era ampliava o sistema de transferência intergovernamental de recursos. Paradoxalmente, ao mesmo tempo em que as finanças municipais foram progressivamente se circunstancial vendo aos fatos urbanos, cresceram as dificuldades jurídicas infraconstitucionais contra a cobrança de taxas ao fornecimento de serviços públicos prestados (iluminação pública, coleta de lixo, combate à sinistros, varrição de ruas etc.). A análise feita evidenciou inúmeras dificuldades para a tributação municipal e particularmente os impactos devastadores da inflação sobre a arrecadação dessa esfera de governo. Evidenciou também as principais dificuldades do sistema de transferências intergovernamentais de recursos em cumprir com seus objetivos de mitigar as desigualdades entre as unidades federativas. A análise dessa realidade prevalecente nas últimas décadas evidenciou nas finanças municipais as marcas de ciclos políticos administrativos que afetam de diversas maneiras sua fiscalidade. / Abstract: This paper is dedicated to municipal finance and is guiding to the evolution of the Brazilian fiscal system from early colonial arrangement to today. The first aim is to gather historical elements of this sphere of government finances and, secondly, to identify and analyze the previous structure of existing tax and highlight some of its characteristics and problems. Sought to throughout the research join several experiences of the author, seeking to help with recording the history and with phenomena of the fiscal policy of the municipals in Brazil in the last decades of the last century. After the search was found that the tax changes, was contemplated to a new force correlations or economics necessities, but always retained elements of earlier arrangements. Thus, despite the municipal level have been the true origin of the Brazilian tax law and have been very varied collection of its possibilities, the history of municipal taxation in Brazil is the story of the increasing prevalence of tax sources on the urban and rural and emptying collection?s potential in favor of the higher spheres of power. With the intensification of urbanization, with an each new revision, more was amplified the intergovernmental transfer system resources. Paradoxically, at the same time that municipal finances were circumstantial gradually the urban facts, also were increasing the difficult of legal infra constitutional against the charging fees to the provision of public services (street lighting, garbage collection, combat casualties, street sweeping etc). The analysis revealed numerous difficulties for the municipal taxation and in particularly showed the devastated impact of inflation on the collection of this sphere of government. Also showed mains challenges to intergovernmental system resources to fulfill the objectives of mitigating the inequalities between the federal units. The analysis of this reality is prevailing in recent decades and showed that in municipal finances the marks of administrative political cycles is affecting their control of the fiscal system in several ways. / Doutorado / Teoria Economica / Doutor em Ciências Econômicas
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Zdaňování nemovitých věcí v České republice a ve Velké Británii / Real estate taxation in the Czech Republic and Great BritainBeznosková, Marie January 2017 (has links)
This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.
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