The Government of Canada’s terminology and linguistic data bank.

LAND TAX [1 record]

Record 1 2004-09-22


Subject field(s)
  • Taxation

A tax assessed on the value (usually the annual rental value) of land. Land, for this purpose, usually includes any buildings upon it but in some countries the site value only is taxed.


Compare with "property tax".


  • Fiscalité

Le fardeau de la taxe sur le sol doit être absorbé par son propriétaire étant donné que cette taxe ne peut en aucune façon modifier la quantité de sol disponible. [...] plus l'impôt est élevé, moins l'est la valeur marchande du terrain.


Campo(s) temático(s)
  • Sistema tributario

Impuesto proporcional, de tipo único, sobre las bases valoradas en el catastro.

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