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Tax Treatment Of Land Resources

Author

Listed:
  • Pavlina Ivanova

    (University of Economics - Varna)

Abstract

Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.

Suggested Citation

  • Pavlina Ivanova, 2019. "Tax Treatment Of Land Resources," SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019 CONFERENCE PROCEEDINGS, University publishing house "Science and Economics", University of Economics - Varna, issue 1, pages 93-103, November.
    • Handle: RePEc:vra:pr1911:y:2019:i:1:p:93-103
    DOI: 10.36997/SLM2019.93
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    More about this item

    Keywords

    agricultural land; taxes; tax policy; municipalities; taxpayers;
    All these keywords.

    JEL classification:

    • Q15 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Land Ownership and Tenure; Land Reform; Land Use; Irrigation; Agriculture and Environment
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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