TAX TREATMENT OF LAND RESOURCES | Zendy

Pavlina Ivanova | Zendy

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TAX TREATMENT OF LAND RESOURCES

Author(s) -

Pavlina Ivanova

Publication year - 2021

Language(s) - English

Resource type - Conference proceedings

DOI - 10.36997/slm2019.93

Subject(s) - cohesion (chemistry) , agriculture , business , natural resource economics , tax policy , land use planning , land use , environmental planning , tax reform , public economics , economics , economic policy , geography , civil engineering , engineering , chemistry , archaeology , organic chemistry

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.

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