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

Author/Editor:

International Monetary Fund. Fiscal Affairs Dept.

Publication Date:

February 22, 2016

Electronic Access:

Free Full Text (PDF file size is 1195 KB).Use the free Adobe Acrobat Reader to view this PDF file

Summary:

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

Series:

Country Report No. 16/53

Subject:

English

Publication Date:

February 22, 2016

ISBN/ISSN:

9781498352062/1934-7685

Stock No:

1SVNEA2016001

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

71

Please address any questions about this title to publications@imf.org