TaxA tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to collectively fund government spending, public expenditures, or as a way to regulate and reduce negative externalities. Tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs.
Land useLand use involves the management and modification of natural environment or wilderness into built environment such as settlements and semi-natural habitats such as arable fields, pastures, and managed woods. Land use by humans has a long history, first emerging more than 10,000 years ago. It has been defined as "the purposes and activities through which people interact with land and terrestrial ecosystems" and as "the total of arrangements, activities, and inputs that people undertake in a certain land type.
Property taxA property tax (whose rate is expressed as a percentage or per mille, also called millage) is an ad valorem tax on the value of a property. The tax is levied by the governing authority of the jurisdiction in which the property is located. This can be a national government, a federated state, a county or other geographical region, or a municipality. Multiple jurisdictions may tax the same property. Often a property tax is levied on real estate. It may be imposed annually or at the time of a real estate transaction, such as in real estate transfer tax.
Land managementLand management is the process of managing the use and development of land resources (in both urban and rural settings, but it is mostly managed in Urban places). Land resources are used for a variety of purposes which may include organic agriculture, reforestation, water resource management and eco-tourism projects. Land management can have positive or negative effects on the terrestrial ecosystems. Land being over- or misused can degrade and reduce productivity and disrupt natural equilibriums.
International taxationInternational taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system.
Taxation as theftThe position that taxation is theft, and therefore immoral, is found in a number of political philosophies considered radical. It marks a significant departure from conservatism and classical liberalism. This position is often held by anarcho-capitalists, objectivists, most minarchists, anarchists, right-wing libertarians, and voluntaryists. Proponents of this position see taxation as a violation of the non-aggression principle. Under this view, government transgresses property rights by enforcing compulsory tax collection, regardless of what the amount may be.
Urban planningUrban planning, also known as town planning, city planning, regional planning, or rural planning, is a technical and political process that is focused on the development and design of land use and the built environment, including air, water, and the infrastructure passing into and out of urban areas, such as transportation, communications, and distribution networks and their accessibility.
Value addedValue added is a term in financial economics for calculating the difference between market value of a product or service, and the sum value of its constituents. It is relatively expressed to the supply-demand curve for specific units of sale. It represents a market equilibrium view of production economics and financial analysis. Value added is distinguished from the accounting term added value which measures only the financial profits earned upon transformational processes for specific items of sale that are available on the market.
Land value taxA land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements. It is also known as a location value tax, a point valuation tax, a site valuation tax, split rate tax, or a site-value rating. Land value taxes are generally favored by economists as they do not cause economic inefficiency, and reduce inequality. A land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is correlated with wealth and income.
Theories of urban planningPlanning theory is the body of scientific concepts, definitions, behavioral relationships, and assumptions that define the body of knowledge of urban planning. There are nine procedural theories of planning that remain the principal theories of planning procedure today: the Rational-Comprehensive approach, the Incremental approach, the Transformative Incremental (TI) approach, the Transactive approach, the Communicative approach, the Advocacy approach, the Equity approach, the Radical approach, and the Humanist or Phenomenological approach.
Land change scienceLand change science refers to the interdisciplinary study of changes in climate, land use, and land cover. Land change science specifically seeks to evaluate patterns, processes, and consequences in changes in land use and cover over time. The purpose of land change science is to contribute to existing knowledge of climate change and to the development of sustainable resource management and land use policy.
Urban plannerAn urban planner (also known as town planner) is a professional who practices in the field of town planning, urban planning or city planning. An urban planner may focus on a specific area of practice and have a title such as city planner, town planner, regional planner, long-range planner, transportation planner, infrastructure planner, environmental planner, parks planner, physical planner, health planner, planning analyst, urban designer, community development director, economic development specialist, or other similar combinations.
Estate tax in the United StatesIn the United States, the estate tax is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred by will or, if the person has no will, according to state laws of intestacy. Other transfers that are subject to the tax can include those made through a trust and the payment of certain life insurance benefits or financial accounts. The estate tax is part of the federal unified gift and estate tax in the United States.
Land-use planningLand use planning is the process of regulating the use of land by a central authority. Usually, this is done to promote more desirable social and environmental outcomes as well as a more efficient use of resources. More specifically, the goals of modern land use planning often include environmental conservation, restraint of urban sprawl, minimization of transport costs, prevention of land use conflicts, and a reduction in exposure to pollutants.
Land-use conflictA land-use conflict occurs when there are conflicting views on land-use policies, such as when an increasing population creates competitive demands for the use of the land, causing a negative impact on other land uses nearby. It causes noise, air and water pollution. Apart from the noise and gases released by factories, pollution is also caused by the vehicles which carry materials to and from factories. This can cause incessant noises and smoke. Heavy road traffic also causes traffic congestion, affecting many nearby residents.
CommunityA community is a social unit (a group of living things) with commonality such as place, norms, religion, values, customs, or identity. Communities may share a sense of place situated in a given geographical area (e.g. a country, village, town, or neighbourhood) or in virtual space through communication platforms. Durable good relations that extend beyond immediate genealogical ties also define a sense of community, important to their identity, practice, and roles in social institutions such as family, home, work, government, society, or humanity at large.
Tax rateIn a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statutory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive. A statutory tax rate is the legally imposed rate. An income tax could have multiple statutory rates for different income levels, where a sales tax may have a flat statutory rate.
Community organizingCommunity organizing is a process where people who live in proximity to each other or share some common problem come together into an organization that acts in their shared self-interest. Unlike those who promote more-consensual community building, community organizers generally assume that social change necessarily involves conflict and social struggle in order to generate collective power for the powerless. Community organizing has as a core goal the generation of durable power for an organization representing the community, allowing it to influence key decision-makers on a range of issues over time.
Corporate taxA corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities. The tax is usually imposed at the national level, but it may also be imposed at state or local levels in some countries. Corporate taxes may be referred to as income tax or capital tax, depending on the nature of the tax. The purpose of corporate tax is to generate revenue for the government by taxing the profits earned by corporations.
Community practiceCommunity practice also known as macro practice or community work is a branch of social work in the United States that focuses on larger social systems and social change, and is tied to the historical roots of United States social work. The field of community practice social work encompasses community organizing and community organization, community building, social planning, human service management, community development, policy analysis, policy advocacy, mediation, electronic advocacy and other larger systems interventions.
