Decentralization and rural property taxation（PDF 55）.pdf

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FAO LAND TENURE STUDIES
7
Decentralization
and rural
property taxation
FOOD AND ANIZATION OF THE UNITED NATIONS
Rome, 2004
The designations employed and the presentation of material
in this information product do not imply the expression of any
opinion whatsoever on the part of the Food and Agriculture
Organization of the United Nations concerning the legal or
development status of any country, territory, city or area or of
its authorities, or concerning the delimitation of its frontiers or
boundaries.
ISBN 92-5-105144-5
All rights reserved. Reproduction and dissemination of material in this in-
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authorized without any prior written permission from the copyright holders
provided the source is fully acknowledged. Reproduction of material in this
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permission should be addressed to the Chief, Publishing Management Service,
Information Division, FAO, Viale delle Terme di Caracalla, 00100 Rome, Italy
or by e-mail to copyright@
© FAO 2004
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FAO Land Tenure Studies
FAO’s Land Tenure Studies are concise presentations on the
plicated and controversial subject of land tenure,
especially as it relates to food security, poverty alleviation
and rural development. These studies do not seek to be
exhaustive but instead reflect what FAO and its many inter-
national collaborators have discovered are ‘good practices’
for a particular aspect of land tenure and its administration.
The studies cover various aspects of improving access to
land and other natural resources and increasing tenure secu-
rity. They address the role of land tenure in rural develop-
ment, gender and access to land, improved access to land
through