the introduction

The concept of building and land tax The building and land tax is a financial tool imposed by governments on owners of property in order to enhance public resources. Its laws differ from one country to another, but the main goal is to provide revenues used in the development of infrastructure and public services. The goals of imposing building and land tax This tax seeks to achieve several goals, including improving the financial returns of the state and stimulating investment in urban areas. This tax also works to encourage owners to maintain their real estate, which contributes to preserving the urban environment and limits the spread of slums. These goals are important to provide a suitable residential environment and sustainable development.

History of building and land tax

The development of the country's tax imposition system The tax imposition system in many countries has a remarkable development over the years, as new taxes were introduced and preliminary laws were issued to contribute to the sustainability of the economy. The buildings and land tax were an essential part of this system, as it was used to enhance government financial transfers and direct investments towards urban areas. Legal changes in building and land tax during the past decades, there have been many legal changes regarding building and land tax. These changes included updating the evaluation laws and increasing tax rates in some areas, which allowed countries to improve the level of public services. This also contributed to supporting the efforts to combat slums and enhance the sustainability of urban development.

How to calculate building and land tax

The factors affecting the estimation of the value of buildings and lands. The value of buildings and lands depends on several factors, including the location, the state of the building, and the total area. The economic and social factors also affect the estimate. Therefore, the competent authorities take into account all of these data when conducting assessments. The methods used to calculate the tax on buildings and lands There are several ways to calculate the building and land tax, such as the evaluation method, which depends on comparing the property with similar properties. It is also used to verify the returns, which depends on the potential income of the property. These methods are dependent on accurate data to ensure the imposed taxes imposed.

Exceptions from paying building and land tax

Cases where some properties are excluded from paying the tax, there may be specific cases where some properties are excluded from paying the tax and land tax. These cases include properties designated for public use, such as schools, mosques and health centers, as they are exempt from taxes to encourage investments in public facilities. Some historical or heritage buildings can also be exempt from the tax to support the preservation of cultural heritage. Procedures for tax exceptions require tax exceptions to follow certain procedures, as owners of property must submit an official request to the competent authorities and attach support documents. Applications are evaluated based on specific criteria, and some cases may require field tests to verify eligibility for the exception.

Challenges and problems related to building and land tax

Tax evasion and ways to confront it, tax evasion contributes to the loss of necessary government revenues, which affects the provision of public services. Addressing this phenomenon requires strengthening the system of supervision and financial audit, and increasing citizens' awareness of the importance of tax commitment. Evaluating the efficiency of the current tax system is considered the efficiency of the current tax system of sensitive issues that need a comprehensive review. The effectiveness of tax procedures and their ability to achieve tax justice and meet the needs of society must be evaluated. This review can contribute to improving the system and increasing the satisfaction of citizens.