Decentralization and rural property taxation FAO Land Tenure studies Series, Vol. 7
Langue : Anglais
This guide is intended to assist countries that wish to introduce new
property tax systems or to expand or reform existing systems. The guide is
aimed primarily at supporting land administrators who have been assigned
the responsibility for the technical design and implementation of rural
property taxation systems. Its contents regarding policy aspects of
property taxation in support of decentralization may be relevant to
national decision makers and those in central government responsible for
preparing legislation and development programmes. Those in the donor
community and others who work in broader rural development programmes may
also find the information useful. The guide starts by describing the
potential benefits of decentralization for making the delivery of services
more efficient and effective, and it identifies problems which can result
in failure to reach that potential. The guide describes the importance of
local governments becoming fiscally autonomous, and shows how rural
property taxes can be a vital source of revenue for rural communities. It
identifies issues that should be considered in the design and
implementation of rural property taxes. The overall message is that
property tax in rural areas is technically feasible and will benefit the
rural economy and rural governance.
Date de parution : 07-2004
Ouvrage de 58 p.
Thèmes de Decentralization and rural property taxation :
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