... used standard positivist economic methodology. For a dependency analysis between the examined factor, regression analyses were used. Findings The tax rates changed only twice over the whole analysed period 1993–2024. It also follows that the share of property tax in the total tax revenue...

...Asma Senawi; Atasya Osmadi Purpose The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60...

...Shardy Abdullah; Muhammad Rosmizan Abdul Wahab; Arman Abdul Razak; Mohd Hanizun Hanafi Purpose The purpose of this study was identifying factors that encourage property tax payment among property owners, specifically from the residential property segment within the Malaysian context. This aim...

... such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and centralised collection regimes. This paper aims to examine how inter-organisational cooperation affected...

...Michal Radvan Purpose The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit...

... for the assessment of residential property values for property tax purposes. Originality/value The work has taken forward the debate on the usefulness of ANN techniques within the mass appraisal environment. Nonetheless, a number of studies have found the potential of ANN to be less persuasive. Worzala et...