Fundamental to the development of economic and social opportunities for communities is the effective and efficient provision of basic public services. However, these need to be paid for, normally by a levy on the local population. In many places, such taxes are not levied, largely, because the resources considered necessary are absent.
This FIG report discusses a tried and tested property tax system based on available resources and data sets rather than a “wish list”. Two examples of such a system currently in operation are discussed and it is suggested that other countries can adapt these principles into a property tax system which reflects their individual needs and resources.
Property Taxation for Developing Economies
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