The property tax is a potentially
attractive means of financing municipal government in
developing countries. As a revenue source, it can provide
local government with access to a broad and expanding tax
base. At present, however, yields of urban property taxes in
developing countries are extremely low. In part, these low
yields reflect failures in the administration of the tax.
Procedural improvements alone, however, are unlikely to have
...
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详细
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Dillinger, William
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1991/04/30
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出版
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9637
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1
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1
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2010/07/01
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Urban property tax reform : guidelines and recommendations
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Tax reforms; Property taxes; Tax revenues; Tax administration; Tax reforms; Local taxation; Urban areas; Municipal government