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Tax Property

Dernière mise à jour le 7 juin 2019

« The tax levy is compulsory and non-exchange conducted by the State or local governments, and designed to meet their public expenditure (BERNARD, 1975) and those of some other public purpose or public land (HORN , 2000). »

« Property tax is the levy paid by natural persons or legal owners or possessors of real property which the tax base is determined by the entities from different countries. It is one of the main sources of input tax for territorial entities. »

Source (in french) : http://www.fao.org/docrep/005/x2038f/x2038f06.htm#bm06.1