Peculiarities of the Property Tax Administration in Latvia

International Conference on Social Sciences and Society (ICSSS 2011). Vol.2 2011
Sanda Lapuķe

Property tax is one of the most important tools of each state economics. Immovable property tax is imposed upon land, buildings and building spaces utilized for economic activity, except conditions determined by the law, as well as starting from 2010 the tax was imposed upon dwelling houses and engineering structures.

Keywords
immovable property tax, property tax administration, calculations problems

Geipele, S. Peculiarities of the Property Tax Administration in Latvia. In: International Conference on Social Sciences and Society (ICSSS 2011). Vol.2, China, Shanghai, 14-15 October, 2011. Texas City: Information Engineering Research Institute, 2011, pp.339-346. ISBN 978-0-9831693-4-5.

Publication language
English (en)