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Property Tax Collection in Cambodia

22 February 2018
Learn about Cambodia’s property tax law. With the aim to promote regional development at the subnational level, the tax applies to immovable properties located in the municipalities and provinces of Cambodia that are valued in excess of 100 million riels.

Property Tax Revenues

22 February 2018
Property taxes cover the recurrent and non-recurrent taxes on the use, ownership, or transfer of property, and are raised at different levels of government. In the Asian context, local governments raise revenues from recurrent taxes on immovable property; whereas taxes on wealth, inheritance, and…

Revenue Statistics in Asian and Pacific Countries

22 February 2018
The Organisation for Economic Co-Operation and Development’s publication on revenue statistics is a data and iterative tool that policymakers can use to compare key indicators between countries. It provides no financial cost and minimal resource cost for countries to participate.

Overview of Property Taxation and Related Reform Proposals in the Philippines

22 February 2018
Property tax is a local government revenue source in the Philippines. The imposition of property tax and tax on property-related transactions is mandated by law in the country. This presentation discusses property tax issues including decline in the ratio of property tax-to-gross domestic product,…

Introduction Overview of Taxes on Property

22 February 2018
What is property tax and how does it affect economic growth? Certain features of the housing market affect the impact of taxation on economic efficiency, administrative and compliance costs, fairness, etc. Learn about the characteristics of the housing market and how to deal with property taxes.

Recurrent Property Tax

21 February 2018
What makes property tax a “good tax”? Why do property taxes underperform? What are the obstacles to an efficient property tax administration? While property taxation is gaining strong and renewed interest from around the world due to its revenue mobilization potential, it has yet to become a…

Strategies for Property Tax Reform

21 February 2018
Property tax can help mobilize domestic resources but will require addressing both technical and policy issues and combining the strengths of both central and local governments. Learn about the challenges in and strategies for achieving a successful property tax reform.

Environmental Protection Tax in Viet Nam

21 February 2018
Viet Nam’s Law on Environmental Protection Tax (EPT) passed in 2010 is an indirect tax on products and goods which, when used, have a negative effect on the environment. Built on the principle that "polluters must pay," it is a tool that contributes to changing people’s consumption behavior towards…

Excise Tax on Sweetened Beverage

21 February 2018
The excise tax on sweetened beverage is a health tax in the Philippines that helps address diabetes and obesity given the high incidence of obesity and fast-growing incidence of diabetes. It is part of a package of the tax reform program for more inclusive growth and a healthy Philippines.

Developing a Strategic Plan for Domestic Resource Mobilization

21 February 2018
Improving domestic resource mobilization to meet the sustainable development goals involves securing commitment from governments and creating program actions by tax administrations to develop strong tax systems. Download this presentation to learn about the key issues in building tax capacity.