Journal of Tax Research

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An appropriate tax system can have different objectives, including promoting the government income, resource allocation and income redistribution. This tax system is supposed to choose tax bases which are efficient, fair and low cost of implementation. Tax bases with the mentioned features have great importance for the governments. Land Value Tax (LVT) is one of the tax bases with all the above mentioned features. Thus the current research attempts to study an appropriate model for implementing LVT in Iran. Therefore theoretical foundation of taxation and good taxation factors coverage by LVT is studied. Also the importance of taxation of land values in Iran has been expressed through studying the result of implementing LVT in the economic literature along with comparative studies of implementing LVT in other countries. Finally a proper model of implementing LVT in Iran is introduced. The results show that implementing LVT in Iran requires a new and separate law. This new law should address different important issues such as locally or nationally implementation of tax, setting methods of land evaluation, selecting the appropriate tax period, the types of land to be taxed, the ways to deal with the deferred tax, the organization which has the responsibility of determining the tax rate, and the one which is in charge of assessment, collection, monitoring and arbitration, and the range of tax exemptions. To achieve the mentioned goals, two questionnaires (one qualitative and one quantitative) have been designed to collect the required data and Delphi method and signtest have been employed for data analysis. Finally a local model for tax on land values has been introduced.

Keywords: Land Value Taxation (LVT), Tax Implementation Model, Property Tax

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