Decentralization and Rural Property Taxation

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Food & Agriculture Org., 2004 - Business & Economics - 50 pages
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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.
 

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Food and Agriculture Organization of the United Nations