分權和農村物產征稅(pdf 55頁)(英文)

Foreword …………vii
1. INTRODUCTION …………61
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

The present volume is part of a series of Land Tenure Studies produced by FAO’s Land Tenure Service of the Rural Development Division. Land tenure arrangements are a key to food security and sustainable rural development.Equitable and secure access to land, especially for the rural poor, is a crucial factor for reducing poverty and hunger, for increasing agricultural productivity and growth, and for improving rural conditions. Effective land tenure institutions are needed to administer who has rights to what natural resources for which purposes, for how long,and under what conditions.

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