分權和農村物產征稅（PDF 55）

Contents
Foreword vii
1. INTRODUCTION 1
2. DECENTRALIZATION 5
Reasons for decentralization 6
Problems in implementing decentralization 8
3. FINANCING DECENTRALIZATION 11
Inter-governmental finance 11
Need for fiscal autonomy of local governments 12
Possible revenue sources for local governments 14
Local taxation 16
Rural property tax 19
4. IMPLEMENTING A RURAL PROPERTY TAX 25
Practical details of rules: a checklist 28
Administrative machinery 36
Putting it into practice: a chronological checklist 40
5.VALUATION APPROACHES AND TECHNIQUES 45
Valuation methods and standards 45
Computer assisted mass appraisal (CAMA) 46
6. FINAL COMMENTS 49
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