Величка Николова, Ангел Ангелов
Abstract: The present paper focuses on property taxes, considered in the light of the performance of OECD countries according to their achieved competitiveness, measured using the International Tax Competitiveness Index. For this purpose, on the one hand, scientific studies have been systematized, emphasizing the factors that are inextricably linked to tax competitiveness. On the other hand, the ranking of the OECD countries in terms of tax competitiveness achieved by them in the taxation of property taxes for the period 2018-2022 is examined. In the present study, the structure of property taxes in the analyzed countries is linked to the ranking of countries in terms of their competitiveness.
Key words: property taxes; competitiveness; OECD; tax on immovable property.
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