科技报告详细信息
Property Tax in Anglophone Africa : Issues and Constraints
Keith, Simon
World Bank, Washington, DC
关键词: DECENTRALIZATION;    DEVOLUTION;    ECONOMISTS;    FINANCIAL RESOURCES;    INFLATION;   
RP-ID  :  22783
学科分类:社会科学、人文和艺术(综合)
来源: World Bank Open Knowledge Repository
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【 摘 要 】

All the countries in Anglophone Africashare a common history of British colonialism. Many of theadministrative practices and laws are similar. There musthave been a model set of legal clauses for property taxproduced in Whitehall for the colonial administration to useand adapt to local conditions. The shadow of it stillpersists in similar phrases found in the laws of manydifferent countries. But the laws and local conditions arenot identical for all countries. The paper previewed in thisarticle is a practical manual which discusses legal issues;the process of setting up a valuation office; property taxcollection; management issues related to the day-to-dayrunning of the valuations office; and making property taxpolitically acceptable. The central core of the book,however, gives practical instructions on how to get arevaluation done. The book also touches upon computers,privatization, training and skills, and buoyancy. Itconcludes with a list of criteria by which success may be measured.

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