benefit tax

12:42 Jul 3, 2012 

počinje sličiti ko na neku "rentu", jer renta je uživanje, da nema kakv rentni porez? Vlasnici vikendica uživaju ono što općina gradi, plaže, rasvjetu, beton, asfalt, a općina uživa što ubire tu rentu. Uživancija svima, samo ne Vama:)

12:09 Jul 1, 2012 

For fairness reasons in respect of benefits received (i.e., property tax being a benefit tax),

12:08 Jul 1, 2012 

The guiding principle should be introduction of a ‘benefit tax’ at the local level which is levied on the broadest possible set of property that benefits from local government services.

14:41 Jun 30, 2012 

is not obvious.
One example would be a small tourist village on the coast. Houses near beaches, or the local bus station, or the local port, would have to pay a higher property tax because they "benefit" from a better location than properties at he edge of the village, far away from the beaches.
"Porez na pogodnosti/prednosti" or "oporezivanje pogodnosti/prednosti" is what it is, but it doesn't sound right (just too unusual). Right now, haven't got a better option.
In economics that would be called "oporezivanje eksterne dobiti" but it's no good as general-purpose translation.

14:15 Jun 30, 2012 

Purely from the grammatical construction, one can conclude that "benefit-tax" is a tax on some kind of benefit, from the rest of the text you could imply what kind of benefit it is.
Just one example: there used to be a tax on the width of the font shop window. That would be a "benefit-tax", as having a wider front shop window is a “benefit” (i.e. an advantage) for the shop-keeper, as he his getting better exposure of his trade to potential clients.

This citation is about two taxes, one that would serve a "distributional" purpose ("preraspodele") as any tax is also a form of "redistribution" (by taxing some taxpayers (people or businesses) in a different ways from other, the tax system is in effect transferring money between taxpayers ) – income tax usually works in this fashion, the tax rate usually being progressive.

The other tax, the “property tax” is here meant to be a "benefit-tax" i.e. it’s supposed to make the home-owners ONLY pay for some advantage related to their property. For example, make them pay more if their property is deserved by better roads, or nearer to a railway station, or near a shopping centre etc.