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Bidanset, P, McCord, M, Davis, P and Sunderman, M (2019) An exploratory approach for enhancing vertical and horizontal equity tests for {[}ad valorem{]} property tax valuations using geographically weighted regression. Journal of Financial Management of Property and Construction , 24(02), 231–50.

Blismas, N, Pasquire, C and Gibb, A (2006) Benefit evaluation for off-site production in construction. Construction Management and Economics, 24(02), 121-30.

Bon, R (1996) Whither global construction? Some results of the ECERU opinion survey, 1993–95. Building Research & Information, 24(02), 81–5.

Bouchlaghem, N M (1996) A computer model for the design of window shading devices. Building Research & Information, 24(02), 104–7.

Chang, A S and Tien, C-C (2006) Quantifying uncertainty and equivocality in engineering projects. Construction Management and Economics, 24(02), 171-84.

Clements-Croome, D J (1996) Future horizons in building environmental engineering. Building Research & Information, 24(02), 86–96.

Edwards, D J and Holt, G D (2006) Hand-arm vibration exposure from construction tools: results of a field study. Construction Management and Economics, 24(02), 209-17.

Edwards, D J, Harris, P T and Holt, G D (1996) The greenhouse effect: impact upon and the role to be played by construction. Building Research & Information, 24(02), 97–103.

Fjeldstad, O, Ali, M and Katera, L (2019) Policy implementation under stress. Journal of Financial Management of Property and Construction, 24(02), 129–47.

Gerrish, T, Ruikar, K, Cook, M, Johnson, M and Phillip, M (2017) Using BIM capabilities to improve existing building energy modelling practices. Engineering, Construction and Architectural Management, 24(02), 190-208.

Grover, R, Walacik, M, Buzu, O, Gunes, T, Raskovic, M and Yildiz, U (2019) Barriers to the use of property taxation in municipal finance. Journal of Financial Management of Property and Construction , 24(02), 166–83.

• Type: Journal Article
• Keywords: Recurrent property taxes; Value-based/ad valorem taxes; Moldova; Poland; Serbia; Turkey;
• ISBN/ISSN: 1366-4387
• URL: https://doi.org/10.1108/JFMPC-10-2018-0059
• Abstract:
  This study aims to present the findings from a series of case studies that examine the problems faced by countries seeking to introduce value-based recurrent property taxes to replace the ones levied on the basis of area or inventory value. It identifies that two of the most significant barriers are the absence of comprehensive list of taxable properties and inadequate data on transaction prices. Both of these can be overcome with sufficient resources, but this raises the question as to why governments are reluctant to do so, in spite of the advantages of such a change.

  The paper makes particular use of case studies of Moldova, Poland, Serbia and Turkey, which have explored the potential of introducing value-based recurrent property taxes and the issues they have faced. The case studies have been produced by participant observers who have had the opportunity to examine developments over long periods of time. The case studies are set against a wider statistical analysis of the role of recurrent property taxes in tax systems.

  Putting in place comprehensive systems for registering properties and recording their characteristics and systematically collecting data on transaction prices require significant investment over a long period of time. This requires commitment on behalf of governments. Governments may be reluctant to support this because of the opposition such reforms can face unless confronted with compelling fiscal or external pressures to act.

  The issues identified are the ones that many countries seeking to introduce value-based recurrent property taxes will face and puts forward how they can be tackled. The case study countries are middle-income ones with relatively well-developed infrastructure, which low-income countries may lack.

  The solutions to overcoming the barriers to value-based recurrent property taxes encountered in the case study countries are the ones that are applicable to many other countries, who can learn from their experience.

  The paper provides a perspective on overcoming the issues encountered in introducing value-based property taxes from the viewpoint of those who have been involved in working out ways of overcoming them and so provides insight that is a useful addition to the literature.

Hwang, B-G, Zhao, X and Chin, E W Y (2017) International construction joint ventures between Singapore and developing countries: Risk assessment and allocation preferences. Engineering, Construction and Architectural Management, 24(02), 209-28.

Jannadi, M O (1996) Factors affecting the safety of the construction industry. Building Research & Information, 24(02), 108–12.

Jiang, W and Lu, Y (2017) Influence of initial trust on control from client perspective: Construction industry in China. Engineering, Construction and Architectural Management, 24(02), 326-45.

Kpamma, Z E, Adjei-Kumi, T, Ayarkwa, J and Adinyira, E (2017) Participatory design, wicked problems, choosing by advantages. Engineering, Construction and Architectural Management, 24(02), 289-307.

Leishman, C and Warren, F (2006) Private housing design customization through house type substitution. Construction Management and Economics, 24(02), 149-58.

Li, H (1996) The role of IT manager in construction process re-engineering. Building Research & Information, 24(02), 124–7.

Lingard, H and Francis, V (2006) Does a supportive work environment moderate the relationship between work-family conflict and burnout among construction professionals?. Construction Management and Economics, 24(02), 185-96.

Loudoun, R and Townsend, K (2017) Implementing health promotion programs in the Australian construction industry: Levers and agents for change. Engineering, Construction and Architectural Management, 24(02), 260-74.

Mangioni, V (2019) Value capture taxation: alternate sources of revenue for Sub-Central government in Australia. Journal of Financial Management of Property and Construction , 24(02), 200–16.

Manoliadis, O, Tsolas, I and Nakou, A (2006) Sustainable construction and drivers of change in Greece: a Delphi study. Construction Management and Economics, 24(02), 113-20.

Mpofu, B, Ochieng, E G, Moobela, C and Pretorius, A (2017) Profiling causative factors leading to construction project delays in the United Arab Emirates. Engineering, Construction and Architectural Management, 24(02), 346-76.

Muya, M, Price, A D F and Edum-Fotwe, F T (2006) Overview of funding for construction craft skills training in Sub-Saharan Africa: a case study of Zambia. Construction Management and Economics, 24(02), 197-208.

Nyabwengi, L M and K’Akumu, O A (2019) An evaluation of property tax base in Nairobi city. Journal of Financial Management of Property and Construction , 24(02), 184–99.

Oshodi, O S, Thwala, W D, Odubiyi, T B, Abidoye, R B and Aigbavboa, C O (2019) Using neural network model to estimate the rental price of residential properties. Journal of Financial Management of Property and Construction , 24(02), 217–30.

Radvan, M (2019) Municipal charges on communal waste: do they compete with the immovable property tax?. Journal of Financial Management of Property and Construction, 24(02), 148–65.

Ruchinskaya, T (1996) The contribution of the Scottish architect Adam Menelaws to Moscow architecture in the early 19th century. Building Research & Information, 24(02), 75–80.

Ruchinskaya, T (1996) The introduction of the architectural scheme of York Gate (1825, Regent's Park, London) in Moscow at the beginning of the 19th century. Building Research & Information, 24(02), 69–74.

Sambasivan, M, Deepak, T J, Salim, A N and Ponniah, V (2017) Analysis of delays in Tanzanian construction industry: Transaction cost economics and structural equation modeling approach. Engineering, Construction and Architectural Management, 24(02), 308-25.

Schröpfer, V L M, Tah, J and Kurul, E (2017) Mapping the knowledge flow in sustainable construction project teams using social network analysis. Engineering, Construction and Architectural Management, 24(02), 229-59.

Seneviratne, K, Amaratunga, D and Haigh, R (2017) Managing housing needs of post conflict housing reconstruction: Sri Lankan perspective. Engineering, Construction and Architectural Management, 24(02), 275-88.

Shohet, I M and Paciuk, M (2006) Service life prediction of exterior cladding components under failure conditions. Construction Management and Economics, 24(02), 131-48.

Zhang, H, Li, H and Tam, C M (2006) Heuristic scheduling of resource-constrained, multiple-mode and repetitive projects. Construction Management and Economics, 24(02), 159-69.

Zhang, P, Harris, F C and Olomolaiye, P O (1996) A computer-based model for optimizing the location of a single tower crane. Building Research & Information, 24(02), 113–23.