Decentralization and Rural Property Taxation
Food & Agriculture Org., 2004 - Business & Economics - 50 pages
This guide has been prepared to assist land administrators who are involved with the design and implementation of rural property tax systems. It shows why local governments should have a reasonable degree of fiscal autonomy if they are to make the delivery of rural services more efficient and effective, and describes how rural property taxes can be a vital source of revenues for rural communities. The guide identifies policy, administrative and technical issues that should be considered in the design of rural property taxes.
What people are saying - Write a review
We haven't found any reviews in the usual places.
ability to pay access to land ad valorem tax agricultural land annual revaluations appeals assessed value assigned basis of valuation benefit buoyancy central government Collection office completely new property computerization corporation tax decision deconcentration delivery of services design and implementation developing countries devolution economic efficient existing factors failure fiscal autonomy fiscal neutrality guidelines improve increase Information technology introducing jurisdictions land administrators land registry Land Tenure Studies large number law must specify legislation less levels of government liability limited market value Ministry OECD option owner payment percent political potential private sector property market property tax assessments property tax system public sector raise revenue rate is set registration regression analysis relatively revenue sources rural areas rural communities rural local governments rural property tax setting the tax source of revenue tax rate tax revenue taxation technical transparent valuation list Valuation office valuation skills wealth taxes yield