Property Tax in Latin America A comparative analysis
Access to Data
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| Country Facts |
| Group | Subgroup | ||
| I | Respondent | ||
| II | General Information | ||
| III | Legal Framework | 1. | Legislation |
| 2. | Competencies | ||
| 3. | Tax Authority and Taxpayer | ||
| 4. | Taxable Event | ||
| 5. | Tax Base | ||
| 6. | Rates | ||
| 7. | Exemptions and Concessions | ||
| IV | Administrative Aspects | 1. | Tax Assessment |
| 2. | Property Cadastre | ||
| 3. | Publications, Operating Resources and Internet | ||
| 4. | Property Valuation | ||
| 5. | Objections and Appeals | ||
| 6. | Penalties | ||
| 7. | Distribution, Incentives and Use of Resources | ||
| 8. | Changes in the Property Tax | ||
| V | Performance of Tax | 1. | Tax Collection |
| 2. | Tax Benefits: Immunities, Exemptions and Concessions | ||
| 3. | Property Cadastre | ||
| 4. | Property Assessment | ||
| 5. | Objections and Appeals | ||
| VI | Financial Data | ||
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