Administrative Factors as Potential of Growth of Individuals Property Tax Collection
Journal: Baikal Research Journal
Year: 2022

The article assesses possible ways of finding means of increasing individuals property tax collection. It is pointed out that potential growth depends on many factors that world theory and practice have classified depending on the level of income of the population, the stage of ongoing reforms and a combination of different variables, including political, legal, operational, institutional and financial ones. The effectiveness of property taxation in a particular country depends on legislation wh