MARC状态：已编 文献类型：西文图书 浏览次数：43
- 出版发行项:
- Rome, Italy : Food and Agriculture Organization of the United Nations, 2004.
- ISBN:
- 9251051445 (pbk.) :
- 载体形态项:
- 50 p. ; 21 cm.
- 丛编题名:
- FAO land tenure studies, 1020-3117 ; 7
- 个人责任者:
- Keith, Simon H., 1937-
- 附加个人名称:
- McCluskey, William J.
- 论题主题:
- Developing countries-Taxation.
- 论题主题:
- Property tax.
- 中图法分类号:
- F301
- 一般附注:
- "Guidelines prepared by Simon Keith and William McClusky"--P. [iv].
- 摘要附注:
- 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.
- 随书光盘:
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