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Article
Publication date: 2 May 2017

Richard Grover, Mika-Petteri Törhönen, Paul Munro-Faure and Aanchal Anand

This paper aims to report the findings of a study of nine countries in Europe and Central Asia (ECA) that have either recently introduced or are working towards the introduction…

586

Abstract

Purpose

This paper aims to report the findings of a study of nine countries in Europe and Central Asia (ECA) that have either recently introduced or are working towards the introduction of value-based recurrent property taxes. Although many countries have recurrent property taxes, often, they are not value-based and raise relatively little revenue. This paper examines the barriers to the introduction of value-based property taxes and discusses how they can be overcome.

Design/methodology/approach

Case studies of recurrent property taxation were undertaken for eight countries from the World Bank’s ECA region. The sample included countries at different stages in the development of value-based property tax systems. A ninth country, The Netherlands, which has a well-developed mass valuation system, was included for comparison.

Findings

Barriers to the introduction of value-based recurrent property taxes are technical and political or governance ones. The technical barriers include the comprehensiveness of property registration, the quality of transaction price data, the extent to which the valuation infrastructure meets internationally recognised standards and the quality of tax collection systems. The principal political and governance problems are the unpopularity of property taxes, the need to convince the public that they are fair and the lack of champions of property taxation in government.

Research limitations/implications

The case studies are drawn from the ECA region, but the issues raised apply in many other parts of the world. A case study approach produces rich data for each example that enables key issues to be explored in depth.

Practical implications

The study has identified issues and ways of approaching them that are relevant to countries seeking to introduce value-based recurrent property taxes so that they can learn from the experience of others.

Originality/value

The approach has enabled a systematic comparison between countries so that common experiences and issues are identified.

Details

Journal of European Real Estate Research, vol. 10 no. 1
Type: Research Article
ISSN: 1753-9269

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Article
Publication date: 2 May 2017

Ion Anghel and Stanley McGreal

289

Abstract

Details

Journal of European Real Estate Research, vol. 10 no. 1
Type: Research Article
ISSN: 1753-9269

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Article
Publication date: 25 April 2019

Richard Grover, Marek Walacik, Olga Buzu, Tugba Gunes, Marija Raskovic and Umit Yildiz

This study aims to present the findings from a series of case studies that examine the problems faced by countries seeking to introduce value-based recurrent property taxes to…

301

Abstract

Purpose

This study aims to present the findings from a series of case studies that examine the problems faced by countries seeking to introduce value-based recurrent property taxes to replace the ones levied on the basis of area or inventory value. It identifies that two of the most significant barriers are the absence of comprehensive list of taxable properties and inadequate data on transaction prices. Both of these can be overcome with sufficient resources, but this raises the question as to why governments are reluctant to do so, in spite of the advantages of such a change.

Design/methodology/approach

The paper makes particular use of case studies of Moldova, Poland, Serbia and Turkey, which have explored the potential of introducing value-based recurrent property taxes and the issues they have faced. The case studies have been produced by participant observers who have had the opportunity to examine developments over long periods of time. The case studies are set against a wider statistical analysis of the role of recurrent property taxes in tax systems.

Findings

Putting in place comprehensive systems for registering properties and recording their characteristics and systematically collecting data on transaction prices require significant investment over a long period of time. This requires commitment on behalf of governments. Governments may be reluctant to support this because of the opposition such reforms can face unless confronted with compelling fiscal or external pressures to act.

Research limitations/implications

The issues identified are the ones that many countries seeking to introduce value-based recurrent property taxes will face and puts forward how they can be tackled. The case study countries are middle-income ones with relatively well-developed infrastructure, which low-income countries may lack.

Practical implications

The solutions to overcoming the barriers to value-based recurrent property taxes encountered in the case study countries are the ones that are applicable to many other countries, who can learn from their experience.

Originality/value

The paper provides a perspective on overcoming the issues encountered in introducing value-based property taxes from the viewpoint of those who have been involved in working out ways of overcoming them and so provides insight that is a useful addition to the literature.

Details

Journal of Financial Management of Property and Construction , vol. 24 no. 2
Type: Research Article
ISSN: 1366-4387

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Article
Publication date: 6 August 2010

K. Jeyaraman and Leam Kee Teo

The objective of this paper is to analyze the critical success factors (CSFs) for lean Six Sigma (LSS) implementation and its impacts towards company performance in multinational…

8170

Abstract

Purpose

The objective of this paper is to analyze the critical success factors (CSFs) for lean Six Sigma (LSS) implementation and its impacts towards company performance in multinational electronic manufacturing service (EMS) industries.

Design/methodology/approach

A pilot study has been conducted to identify the top ten CSFs for LSS implementation. Based on these factors, a structured questionnaire has been constructed. The questionnaire will be distributed to multi‐sites of six EMS industries to obtain the data across Malaysia and other sites globally. The target population is the LSS program implementer such as master black belts, black belts and LSS champions in the EMS industries.

Findings

These EMS industries provide outsourcing platform for the original equipment manufacturing (OEM) industries to outsource their products in order to reduce operational cost. With the proposed LSS implementation success model, a practical guide of the LSS program has been implemented. The practical guide helps the LSS practitioners to focus on certain CSFs and it prevents the LSS execution from loosing momentum when faces roadblock.

Research limitations/implications

The paper is relevant to most EMS industries and provides guidelines to small and medium enterprises in Malaysia through improving their competitiveness and capability in the globalization market.

Originality/value

The EMS industries compete among themselves to gain more business from OEM industries through implementation of many improvements via cost reduction activities. LSS program is recognized among the EMS industries as one of the effective business strategy of cost reduction and to improve company's profitability and growth. The success of the LSS program in achieving the expected gain and return relies on CSFs; henceforth it renders the undertaking of this paper.

Details

International Journal of Lean Six Sigma, vol. 1 no. 3
Type: Research Article
ISSN: 2040-4166

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Article
Publication date: 1 August 2002

Adrienne Curry and Nasser Kadasah

Without sustainability TQM initiatives are usually doomed to fail. The essence of TQM is continuity over time and integration of quality management initiatives into daily…

6497

Abstract

Without sustainability TQM initiatives are usually doomed to fail. The essence of TQM is continuity over time and integration of quality management initiatives into daily organizational operations. The purpose of this paper is twofold: to define what are the key priority elements of TQM on which companies need to focus and to present an evaluation tool based on these key elements that can be used to assess the extent of progress of TQM. The tool encompasses ISO 9000 as well as TQM elements, bearing in mind that they should complement rather than conflict with each other. The research context is the Kingdom of Saudi Arabia, a less developed country where the issue of sustainability is even more crucial than in fully industrialised countries.

Details

The TQM Magazine, vol. 14 no. 4
Type: Research Article
ISSN: 0954-478X

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Article
Publication date: 1 December 1997

Harvey Maylor

Presents an analysis of the operationalization of concurrent new product development in a sample of UK manufacturing firms. Highlights the background to the change, the main…

1941

Abstract

Presents an analysis of the operationalization of concurrent new product development in a sample of UK manufacturing firms. Highlights the background to the change, the main organizational drivers for change and the associated tools and techniques, along with the benefits and adverse effects. Closer meeting customer needs and reduced time to market are key benefits, but the requirements for organizational change are causing significant adverse effects. Explores those factors associated with the achievement of benefits. Shows that the intensity of use of tools and techniques (though crucially not CAD/CAM) is the group of factors most closely associated with success.

Details

International Journal of Operations & Production Management, vol. 17 no. 12
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 March 1995

Richard J. Varey

Presents an interdisciplinary literature review and research agendaand suggests a number of propositions, in advance of new fieldwork, todiscover a revised or new theory of…

8718

Abstract

Presents an interdisciplinary literature review and research agenda and suggests a number of propositions, in advance of new fieldwork, to discover a revised or new theory of internal marketing as it relates to organizational change management. The literature on marketing, services marketing, corporate strategy, total quality management, operations management, human resource management, and organizational development reveals a body of work referring to or describing an “internal marketing” concept or internal customer concept. This seems to have grown out of an organizational internal communications perspective and the notion of an “inner market” in the organization comprising “internal customers”. Provides an extensive overview of tactical and strategic issues relating to internal marketing. Presents a resulting model and includes a comprehensive bibliography is included, with suggestions for some themes for possible fruitful research in this area of change management and service quality management.

Details

International Journal of Service Industry Management, vol. 6 no. 1
Type: Research Article
ISSN: 0956-4233

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