Improvement of Local Property Tax Administration in South East Europe

Account Annex assessment autonomy based local property based property taxation basic Bosnia and Herzegovina budgets Bulgaria Bulgarian levs Cadastre calculated City of Skopje coefficient collection and enforcement communal fees compulsory execution construction Council of Europe databases decentralisation defined denars discount erty fiscal floor governments guidelines improvements Internet Kosovo Law on property local property tax mass appraisal methods Module Moldova Montenegro NALAS members NIKŠIĆ OECD payers prop property appraisal property registry property tax administration property tax bills Property tax law property tax policies property taxes Official property transfer tax property units property value real estate tax Republic of Macedonia Republika Srpska residential unit Romania Secretariat of Economy Serbia sources South-East Europe specific Stopanska banka tax base tax burden tax collection tax rate taxes in percentage taxes Official gazette taxpayers tion Towns and Municipalities usually valuation value based property Zalau zones