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Adeniyi, O, Thurairajah, N and Leo-Olagbaye, F (2024) Rethinking digital construction: a study of BIM uptake capability in BIM infant construction industries. Construction Innovation, 24(02), 584-605.
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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.
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Fjeldstad, O, Ali, M and Katera, L (2019) Policy implementation under stress. Journal of Financial Management of Property and Construction, 24(02), 129–47.
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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.Design/methodology/approach 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.
Findings 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.
Research limitations/implications 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.
Practical implications 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.
Originality/value 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.
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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.
Joy, E, R, A and Raja, C (2024) Digital 3D modeling for preconstruction real-time visualization of home interior design through virtual reality. Construction Innovation, 24(02), 643-53.
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.
Kylili, A, Georgali, P Z, Christou, P and Fokaides, P (2024) An integrated building information modeling (BIM)-based lifecycle-oriented framework for sustainable building design. Construction Innovation, 24(02), 492-514.
Leishman, C and Warren, F (2006) Private housing design customization through house type substitution. Construction Management and Economics, 24(02), 149-58.
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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.
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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.
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Manoharan, K, Dissanayake, P, Pathirana, C, Deegahawature, D and Silva, R (2024) Assessing the performance and productivity of labour in building construction projects through the application of work-based training practices. Construction Innovation, 24(02), 558-83.
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Yadav, N, Sadeghi, N and Kang, J (2024) Five factors affecting the on-body placement of wearable tactile safety promotion device for construction workers-on-foot. Construction Innovation, 24(02), 537-57.
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