“…Unlike BIH case, the research dealing with taxation of property is relatively comprehensive for other transition countries especially in cross-country comparisons. Most papers deal with definition, status and undertaken property tax reforms in transition countries especially Central and Eastern European countries (for example, The World Bank, 1999;Almy, 2001;Malme & Youngman, 2001;McCluskey and Plimmer, 2007;2011or Bahl, 2009Puleri & Kripa, 2016;Grdinić et al, 2017;Grover et al, 2017). The results of such research usually focus on identifying major obstacles, common for all Central and Eastern European countries, which evolve around underdeveloped property markets, aspects of decentralisation and privatisation processes in these countries.…”