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Resource located in: Administración de Tierras
Title Decentralization and rural property taxation. Land Tenure Studies FAO No. 7
URL: Adobe PDF/docs/Decentralization%20and%20property%20taxation%2Epdf
Description The present volume is part of a series of Land Tenure Studies produced by FAO’s Land Tenure Service of the Rural Development Division. Increasingly, land tenure institutions are being called upon to support the decentralization of services to local governments. The main objectives of decentralization are to improve the delivery of services by the public sector and to enhance the quality of life of citizens. A property tax can make a substantial contribution to the tax base of a local government even if property taxes in general make a modest contribution to the national tax base. Key words: descentralization, descentralización, town council, municipio, land taxation, impuesto predial, tenure system, tenencia de la tierra, financing, financiamiento, FAO, Food and Agriculture Organization Link: ftp://ftp.fao.org/docrep/fao/007/y5444e/y5444e00.pdf Related link: ftp://ftp.fao.org/docrep/fao/007/y5444s/y5444s00.pdf
Contributed by: Paola Alfaro
Date Published 2004
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