Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe

This paper surveys the property tax reforms in Eastern and Central European countries that joined the European Union on May 1, 2004. Property tax reforms are evaluated in the light of political and economic alterations that began in these countries in the 1990s. Tax reform was studied together with initiatives to decentralize public governance and current European Union enlargement initiatives. The authors employ comparative research, systematic analysis, statistical data analysis and other scientific research methods.