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Republic of Slovenia: Technical Assistance Report-The 2013 Property Tax Act: Evaluation of its Design and the Employed Mass Valuation System

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  • International Monetary Fund

Abstract

This report provides to the Ministry of Finance a review of the current mass valuation appraisal system, and further policy directions on improved tax design for a property tax that would not invite Constitutional challenge, especially in respect of tax base definition, tax rate policy, and tax relief. These measures combined would broaden the base with less rate discrimination. The mission identified the following key structural problems as to the design of the real property tax and suggested corrective steps with the view to improving collections from property taxes across Slovenia

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  • International Monetary Fund, 2016. "Republic of Slovenia: Technical Assistance Report-The 2013 Property Tax Act: Evaluation of its Design and the Employed Mass Valuation System," IMF Staff Country Reports 2016/053, International Monetary Fund.
    • Handle: RePEc:imf:imfscr:2016/053
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    References listed on IDEAS

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    1. Richard M. Bird & Enid Slack, 2005. "Land and Property Taxation in 25 Countries: A Comparative Review," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(3), pages 34-42, November.
    2. Richard Almy, 2014. "Valuation and Assessment of Immovable Property," OECD Working Papers on Fiscal Federalism 19, OECD Publishing.
    3. Enid Slack & Richard M. Bird, 2015. "How to Reform the Property Tax: Lessons from around the World," IMFG Papers 21, University of Toronto, Institute on Municipal Finance and Governance.
    4. Richard M. Bird & Enid Slack, 2005. "Land and Property Taxation in 25 Countries: A Comparative Review," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(03), pages 34-42, November.
    5. repec:ces:ifodic:v:3:y:2005:i:3:p:14567616 is not listed on IDEAS
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