title: The Tax on Immovable Property, Different from the Land Plot: Theory and Practice of Application
abstract: The tax on immovable property is one of the oldest types of taxes known to the financial and legal science. In fact, a land tax and a tax on immovable property, different from the land plot, are those local taxes that are subject to taxation in each territorial community. In addition, this tax: 1) relatively simple and transparent in administration; 2) is fixed and does not depend on the results of the economic activity of the payer; 3) encourages the redistribution of property from a less effic
journal: European Journal of Law and Public Administration