Open AccessTAX 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) , business , agriculture , natural resource economics , land use , tax policy , land use planning , environmental planning , economics , tax reform , public economics , 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.