Decentralization and rural property taxation.
Contributors: McCluskey, William J.; Food and Agriculture Organization of the United Nations.
Series: FAO land tenure studies,; 7
Publisher: Food and Agriculture Organization of the United Nations
Published: 2004
Place of publication: Rome, Italy
Language: eng
Number of pages: 50
Subjects: Property tax.; Developing countries -- Taxation.; Decentralization in government.
Description: 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.
Notes: "Guidelines prepared by Simon Keith and William McClusky"--P. [iv].